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"&lt;p&gt;The tax law frustrates successful business owners at every turn.  Never have I seen this frustration expressed better than in a letter from a reader of this column (Let's call him Joe). &lt;/p&gt;"^^<http://www.w3.org/2001/XMLSchema#string>
<http://www.mmsonline.com/columns/how-to-keep-your-wealth-in-the-family>