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With regard to qualified small business corporations (QSBCs) a no special tax breaks are available to individual shareholders b A 0% federal income tax rate

With regard to qualified small business corporations (QSBCs)

a no special tax breaks are available to individual shareholders

b A 0% federal income tax rate is potentially for available for QSBC stock sale gains

c the corporate level federal income tax rate on QSBC income for 2018 and beyond is 32%

d all incorporated personal service businesses are eligible for QSBC status

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