| 000 -LEADER |
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| fixed length control field |
00846nab a22001817ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230419093226.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Dingman, Brian M. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Statutory employees and the QBI deduction |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2019 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses the U.S. government's Tax Cuts and Jobs Act's qualified business income (QBI) deduction for statutory employees. QBI can reportedly be claimed by taxpayers who do not perform services as an employee. Topics include the definitions of statutory employee, taxable income, and the Internal Revenue Service's advice on QBI. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Wolbach, Kristine R. |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Young, Marilyn |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Vol. 227 Issue 1: (January 2019), pages 58-59 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |