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which of the following is true under the TJCA? A) The partnership technical termination rule is repealed. B) The partnership substantial built-in loss rule is

which of the following is true under the TJCA? A) The partnership technical termination rule is repealed. B) The partnership substantial built-in loss rule is repealed. C) Deductions for charitable donations by partnerships are eliminated. D) Partnerships are subject to a flat entity-level 10% federal income tax rate.

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