The new QBI deduction is finally clearer
By: Nitti, Tony [author]
Language: English Copyright date: 2018 In: Journal of Accountancy Nov 2018, Vol. 226 Issue 5, pages 58 - 62Summary: The article looks at proposed regulations released by the U.S. Internal Revenue Service that address uncertainties related to the Sec. 199A of the Internal Revenue Code, enacted by the Tax Cuts and jobs Act. A brief overview of Sec. 199A, which provides deduction of qualified business income, is offered. Topics include specified service trade or business, aggregation of qualifying businesses, and allocation of W-2 wages to common law employers.| Item type | Current location | Home library | Call number | Status | Date due | Barcode | Item holds |
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The article looks at proposed regulations released by the U.S. Internal Revenue Service that address uncertainties related to the Sec. 199A of the Internal Revenue Code, enacted by the Tax Cuts and jobs Act. A brief overview of Sec. 199A, which provides deduction of qualified business income, is offered. Topics include specified service trade or business, aggregation of qualifying businesses, and allocation of W-2 wages to common law employers.
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