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ravigupta2912
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When both options are there, it is unlikely to be a GMAT question. Curious to know some questions rejected on the basis of such things in an official example (GMAT Prep test, or OG, or verbal review).
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Hi Ravi, as daagh Sir pointed out, there is unlikely to be a question on GMAT where this is actually tested.

On that note, an officially correct answer that uses past perfect despite the presence of sequence marker (before):

The personal income tax did not become permanent in the United States until the First World War; before that time the federal government had depended on tariffs as its main source of revenue.

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