Qualified business income deduction : section 199A / Elliot Pisem, Stuart J. Gross, Ellen S. Brody, Vivek Chandrasekhar, Roberts & Holland LLP, New York, New York.
2018
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Details
Author
Title
Qualified business income deduction : section 199A / Elliot Pisem, Stuart J. Gross, Ellen S. Brody, Vivek Chandrasekhar, Roberts & Holland LLP, New York, New York.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2018]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 537.
Formatted Contents Note
Detailed Analysis I. Introduction II. Basics of the Section 199A Deduction III. Qualified Business Income IV. Qualified REIT Dividends and Qualified Publicly Traded Partnership Income V. Income from Specified Agricultural or Horticultural Cooperatives VI. Other Table of Worksheets.
Summary
" ... discusses a new provision of the Internal Revenue Code, [section] 199A, which provides a 20% deduction for qualified business income, qualified publicly traded partnership income, qualified REIT dividends, and income of, or received from, certain agricultural or horticultural cooperatives. The Portfolio describes the requirements that taxpayers must meet in order to qualify for the deduction, the complex rules that limit taxpayers' eligibility for the deduction, and the many uncertainties that taxpayers and their advisers face in interpreting the statute."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on March 7, 2019; title from description page.
Location
www
Available in Other Form
Print version: Pisem, Elliot. Qualified business income deduction. Arlington, VA : Tax Management Inc., [2018]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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