Qualified business income deduction [electronic resource] : section 199A / Elliot Pisem, Stuart J. Gross, Ellen S. Brody, Vivek Chandrasekhar, Roberts and Holland LLP, New York, New York.
" ... discusses a new provision of the Internal Revenue Code, [section] 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...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Authors: | , , , |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Incorporated,
[2018]-
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| Series: | Tax management portfolios ;
537. |
| Subjects: |
Table of Contents:
- Detailed Analysis I. Introduction II. Basics of the Section 199A Deduction III. Qualified Business Income IV. Qualified REIT Dividends and Qualified Publicly Traded Partnership Income V. Income from Specified Agricultural or Horticultural Cooperatives VI. Other Table of Worksheets.