KoreanSection 179 한도 $2.5M & Bonus 100% 복귀 — 2025년 스몰비즈 절세 설계 완전정리Section 179 $2.5M 한도 및 Bonus Depreciation 100% 복귀로 달라진 2025년 스몰비즈 절세 전략을 EA 실무 기준으로 정리한 가이드.
EnglishQBI Deduction (§199A) Checklist — 2025 Guide for Pass-Throughs & EntrepreneursThe QBI deduction offers up to 20% off qualified income for pass-through owners in 2025.
EnglishPart 6: Partnership Termination & Year-End Wrap-Up — Final Basis, Liquidation & Short-YearPartnership Termination & Year-End Wrap-Up — Final Basis, Liquidation & Short-Year (2025) When a partnership ends or a partner leaves, the final year’s tax reporting becomes especially complex. You must …