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Which of the following issues does NOT apply to unincorporated businesses? No provision for income taxes should be made. salaries, interest, or similar items accruing

Which of the following issues does NOT apply to unincorporated businesses?
No provision for income taxes should be made.
salaries, interest, or similar items accruing to owners should be clearly indicated
the share structure and ownership
whether of not the entity is a separate legal entity
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