Qualified Business Income Deduction: Section 199A
- ISBN-10
- 1633592618
- ISBN-13
- 9781633592612
- Category
- Income tax deductions
- Language
- English
- Authors
- Elliot Pisem, Stuart J. Gross, Ellen S. Brody
Description
...discusses a new provision of the Internal Revenue Code, §199A, which provides a 20% deduction for qualified business income, qualified publicly traded partnership income, qualified REIT dividends, and income of, or received from, certain agricultural or horticultural cooperatives. The Portfolio describes the requirements that taxpayers must meet in order to qualify for the deduction, the complex rules that limit taxpayers’ eligibility for the deduction, and the many uncertainties that taxpayers and their advisers face in interpreting the statute.
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