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story.lead_photo.caption A Caterpillar earth mover moves piles of coal at the Wildcat Coal Load-Out Terminal, owned by Intermountain Power Agency, outside Price, Utah, U.S., on Wednesday, March 5, 2014. The facility receives coal via trucks from the local mines and transfers it to railcars for transport to power generation facilities. Photographer: George Frey/Bloomberg

WASHINGTON — A Senate investigative panel is examining Caterpillar Inc. and whether the company improperly avoided U.S. taxes by moving profits outside the country, three people familiar with the inquiry said.

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Business, Pages 27 on 03/22/2014

Print Headline: Caterpillar Inc. said to be focus of tax inquiry by Senate panel

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