The proposed regulations exclude services “not directly related to the medical services field” such as the operation of health clubs or health spas and “payment processing, or the research, testing, ...
Only deductible W-2 wages are included in calculating a taxpayer’s Sec. 199A qualified business income deduction.
Forbes contributors publish independent expert analyses and insights. Peter J Reilly is a Forbes contributor who covers taxes. When it comes to new Code Section 199A (often referred to as the ...
Practitioners have been waiting for filing season guidance on Section 199A, which provides a 20 percent deduction for qualified business income of pass-through entities. Although proposed regulations ...
The Internal Revenue Service released final regulations Wednesday on how a regulated investment company that receives qualified real estate investment trust dividends should report the dividends paid ...
The IRS issued proposed regulations on Wednesday regarding the qualified trade or business income deduction under Sec. 199A, which was enacted by P.L. 115-97, the law known as the Tax Cuts and Jobs ...
Just when we finished our Section 199A book, and started to promote, The IRS issued Revenue Procedure 2019-38, to let a few more landlords float. Under this new part of the Section 199A Rules, ...
Please note: This item is from our archives and was published in 2020. It is provided for historical reference. The content may be out of date and links may no longer function. Drake Software Vice ...
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