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| 007 | ta | ||
| 008 | 230418b ||||| |||| 00| 0 eng d | ||
| 041 | _aeng | ||
| 100 | 1 |
_aBailey, William A. _eauthor |
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| 245 | _aMechanics of the new Sec. 199A deduction for qualified business income | ||
| 264 | 4 | _c2018 | |
| 520 | _aThe 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 |
_tJournal of Accountancy _gVol. 225 Issue 5: (May 2018), pages 45-52 |
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| 942 |
_2ddc _cART |
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