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Cost Recovery Deduction
A tax deduction that allows taxpayers to recover the cost of an investment over time through depreciation.
Sole Proprietors
Individuals who own and operate their businesses alone, without forming a corporation or partnership.
Self-Employment Tax
Self-Employment Tax is a tax consisting of Social Security and Medicare taxes primarily for individuals who work for themselves.
Self-Employment Income
Earnings derived from one's own business, professional practice, or freelance work, subject to tax and self-employment contributions.
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