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    tax related issues in expanding operations

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    In the following situation, I am having problems identifying the related tax issue.

    Morgan Corporation is planning to expand its operations into either State J or State K. Property costs are lower in State J, but skilled labor is in greater supply in State K, which would result in lower projected payroll costs.

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    In State J, there probably would be lower real estate taxes, assuming Morgan wants to purchase ...

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    In State J, there probably would be lower .....