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Yacht Clients who use their big incomes to buy expensive toys, multiple homes, foreign currencies and etc would pay more. People who want to get in while on the pro-business tax perks would certainly be motivated to speculate in Small C Corps. All existing incentives devote in larger corporations (preferred capital gain and qualified dividend rates) would exist. If a taxable highway motor vehicle is registered (or required to be registered) in a message at period of its first use and car