The music industry frequently focuses on the exceptional - the prodigy, seasoned virtuoso, or singer who fills an arena. That's why the Really Terrible Orchestra founded in Edinburgh 30 years and similar orchestras in the US are so special -- they give amateur musicians a place to play together without the pressure of trying to be perfect. However, under Section 199A of the tax code, it doesn't matter whether a performing artist is a star or really terrible -- they all are treated as specified service trades or businesses and receive less favorable treatment than their counterparts in visual arts.
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