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Tax DEDUCTION differences for different Business types

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Reclusion Perpetua
According to a website Partnerships and Corporations can do several tax deducting/delaying operations which
may not be applicable to a sole proprietorship. wrote:
What's the differences concerning THIS?
(I mean a "list" of what sole proprietorships can't do, but the other types can. No need of detailed information of how to do all operations. Just need enough info to judge which business type suit which situation.)

Thank you.

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