If you run or finance a manufacturing business in the U.S., Section 70301 of the โOne Big Beautiful Billโ is worth your full attention. It makes 100% bonus depreciation (full expensing) permanent for qualified business property under.


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Case Date: May 28, 2025๐ Case: Soroban Capital Partners LP, TC Memo 2025-52๐๏ธ Court: U.S. Tax Court ๐ Background at a Glance ๐งพ Entity…
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