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  • | Monotelo Advisors

    WHAT IS A SPECIFIED SERVICE TRADE OR BUSINESS? The Tax Code defines a specified service trade or business as "any trade or business involving the performance of services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage services, or any trade or business where the principal asset of such trade or business is the reputation or skill of 1 or more of its employees." Close

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