Congress routinely showers small businesses with tax preferences. And now is the time to think about them, since the tax-filing deadlines for calendar-year corporate returns are fast approaching—March 15 for S corps and April 18 for C corps. Snag: There are at least 24 different definitions of a small business in the tax code (we counted!), so check with your tax pro if you’re not sure whether your business qualifies. …

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