| 000 -LEADER |
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| fixed length control field |
00869nab a22001577ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230424092605.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| 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 |
Bailey, William A. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Mechanics of the new Sec. 199A deduction for qualified business income |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article offers information related to Tax Cuts and Jobs Act, which is one of the most important provisions in P.L. 115-97. Topics discussed, include significant tax benefit for many noncorporate businesses; calculations involving cooperative dividends and real estate investment trust (REIT) dividends, and short-term and long-term capital gains and losses, dividends and interest income related to trade and business. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 225 Issue 5: (May 2018), pages 45-52 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |