Ruth Ollarzabal

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A Fresh Look at the Pass-Through Deduction

Posted by Ruth Ollarzabal on May 3, 2019

The deduction is allowed for tax years beginning after December 31, 2017 and before January 1, 2026. This pass-through deduction is for sole proprietorships, S corporation, and partnerships; C corporations are not eligible.

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Topics: Tax, Construction

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