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.
著名的俄罗斯妖僧格里高利•拉斯普京(Grigori Rasputin)对治国之道的错误想法，据说帮助决定了罗曼诺夫帝国的命运。历史并没有记录他是否相信人类灵魂的轮回。但如果他真的相信轮回，我们可以猜测，他会多么希望自己的精神能够复活：成为一个看似不可能被消灭的、价值数十亿美元的赠予私人股本的礼物，这是美国税法中最受广泛嘲笑的条款之一。
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