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September 2011 Federal Alternative method may increase the amount of deductible interest related to a debt financed distribution Estate and gift tax guidance released Final regulations issued on carryovers of accounting methods in section 381(a) transactions Structuring of energy incentive projects should not be precluded by the economic substance doctrine IRS issues final 280C regulations State and Local Reporting Arizona use tax on personal income tax return Connecticut tax changes resulting from amended budget Rhode Island tax changes to FY2012 budget International Tax OVDI deadline extended