) j! }. W" n/ _- J+ t* P这条款我们一般称为 attribution rules2 ] ]( \5 t3 v' _' [8 H3 R
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If a loan or transfer is to a spouse, any income or capital gains earned by the spouse is taxed in the lender/transferor's tax return$ W* V* a) \' Q9 ?' T) R