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OG11th --76的问题

76. Never before had taxpayers confronted so many changes at once as they had in the Tax Reform Act of
1986.
(A) so many changes at once as they had in
(B) at once as many changes as
(C) at once as many changes that there were with
(D) as many changes at once as they confronted in
(E) so many changes at once that confronted them in

答案是D

OG11对选择A的解释中说道: So many...as is not the correct idiom;

但从以前的语法书上可以看到,当用否定语气时,是可以用so...as的形式的, 这里是不是有矛盾呢, 请教各位高人.

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GMAT里只有否定句里才能用so..as...

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