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why would an entity choose to be taxed in california and pay PTE tax? if it was a pass through entity whats the point of

why would an entity choose to be taxed in california and pay PTE tax? if it was a pass through entity whats the point of paying taxes at a entity level when you have to pay tax as individual level as well? is there a benefit? is it related to the 10,000 tax limit deduction?

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