Mechanics of the new Sec. 199A deduction for qualified business income
By: Bailey, William A [author]
Language: English Set: Mechanics of the new Sec 199A deduction for qualified business incomeCopyright date: 2018 In: Journal of Accountancy Vol. 225 Issue 5: (May 2018), pages 45-52Summary: 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.| Item type | Current location | Home library | Call number | Status | Date due | Barcode | Item holds |
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JOURNAL ARTICLE
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COLLEGE LIBRARY | COLLEGE LIBRARY PERIODICALS | Not for loan |
Total holds: 0
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.
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