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Income Tax Planning
Chapter 16: Business Entity Selection and Taxation/TAX RATE & QBI
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 16: Business Entity Selection and Taxation

TAX RATE & QBI

01.Core Concepts

• Corporate tax rates are 21%. • Qualified business income (QBI) subject to 20% deduction for pass-through entities. The QBI deduction was made permanent by OBBBA.