GOP要给passthrough tax cut,又怕大家都去做假1099 contractor,搞了这么一个定义,我想realtor可能严格说来也不能减税了。
起码剃头匠有椅子,木匠有工具和VAN,算是principal asset of such trade or business?
any trade or business where the principal asset of such trade or business is the reputation or skill of one or more of its employees.