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aggregating multiple businesses for qbi deduction can not include: bussinesses owned by the same person or group persons owning 50% or more businesses that all

aggregating multiple businesses for qbi deduction can not include:
bussinesses owned by the same person or group persons owning 50% or more
businesses that all have the same taxable year
one of the bissinesses is specified service trade or business (SSTB)
bussinesses thar share facilities and operate in coordination with each other

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