History does not record whether Grigori Rasputin, the hardy monk whose misguided ideas about statecraft reputedly helped seal the fate of the Romanov empire, believed in transmigration of the human soul. But if he did, we can guess how he would have wanted his spirit to be revived: as a seemingly impossible-to-kill, multibillion-dollar giveaway for private equity that ranks among the most widely derided clauses of the US tax code.
著名的俄羅斯妖僧格里高利?拉斯普京(Grigori Rasputin)對治國之道的錯誤想法，據說幫助決定了羅曼諾夫帝國的命運。歷史并沒有記錄他是否相信人類靈魂的輪回。但如果他真的相信輪回，我們可以猜測，他會多么希望自己的精神能夠復活：成為一個看似不可能被消滅的、價值數十億美元的贈予私人股本的禮物，這是美國稅法中最受廣泛嘲笑的條款之一。
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