By Sandra Shippey ( November 15, 2017, 11:37 AM EST) -- Much of the focus on current tax reform efforts in Congress has been on the proposed reduction of corporate taxes to a flat rate of 20 percent, or 25 percent for personal service corporations. Often overlooked by analysts, however, is a proposal that could negatively impact numerous individual property owners, small businesses and major corporations who have relied on a nearly 100-year old provision in the U.S. tax law that encourages capital reinvestment....
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