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Qualified business income deduction : section 199A

Author: Elliot Pisem; Stuart J Gross; Ellen S Brody; Vivek Chandrasekhar; Tax Management Inc.,
Publisher: Arlington, VA : Tax Management Inc., [2018]-
Series: Tax management portfolios, 537.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... 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. The Portfolio describes the requirements that taxpayers must meet in order to qualify for the deduction, the complex rules  Read more...
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Additional Physical Format: Online version:
Pisem, Elliot.
Qualified business income deduction.
Arlington, VA : Tax Management Inc., [2018]-
(OCoLC)1089399535
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Elliot Pisem; Stuart J Gross; Ellen S Brody; Vivek Chandrasekhar; Tax Management Inc.,
ISBN: 9781633592612 1633592618
OCLC Number: 1082260547
Notes: "Bloomberg Tax"--Cover.
Description: 1 volume (loose-leaf) : forms ; 28 cm
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.
Series Title: Tax management portfolios, 537.
Responsibility: by Elliot Pisem, Stuart J. Gross, Ellen S. Brody, Vivek Chandrasekhar, Roberts & Holland LLP, New York, New York.

Abstract:

" ... 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. 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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