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Twenty Percent Small Business Deduction

income, gain, deduction, and loss . with respect to any qualified trade or business of the taxpayer” • “Qualified items of income, gain, deduction, and loss” • “Effectively connected . with the conduct of a trade or business within the U.S., within the meaning of § 864(c)” • “Included or allowed . in determining taxable ...

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  Business, Income, Small, Deduction, Percent, Twenty, Twenty percent small business deduction

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