Regs Proposes on Passthrough Deductions

Monday, 13 August 2018
Tax

IRSProposed regulations have been issued for a provision which allows many owners of sole proprietorships, partnerships, trusts and S corporations to deduct 20 percent of their qualified business income. The Internal Revenue Service has proposed regulations for the Section 199A deduction, also referred to as the deduction for qualified business income was created by the Tax Cuts and Jobs Act.

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