The Resource New deduction for qualified business income of pass-through entities : a first look

New deduction for qualified business income of pass-through entities : a first look

Label
New deduction for qualified business income of pass-through entities : a first look
Title
New deduction for qualified business income of pass-through entities : a first look
Creator
Subject
Language
eng
Summary
The Tax Cuts and Jobs Act of 2017 (TCJA) was signed into law on 22 December 2017. The TCJA includes changes for pass-through entities, both major and minor. This article primarily focuses on the new deduction for qualified business income of pass-through entities; however, other provisions that affect these entities are also discussed. This is a preliminary look based on what can be determined from the wording of the tax law and related committee reports. There is still much that needs to be defined or further explained and practitioners expect that future regulations will help clarify some of these matters
Citation source
In: Practical tax strategies. - Hoboken. - Vol. 100 (2018), no. 3 ; p. 4-13
http://library.link/vocab/creatorName
Livingstone, J.R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • deductions
  • business profits
  • pass-through entity
  • TCJA
Label
New deduction for qualified business income of pass-through entities : a first look
Instantiates
Publication
Label
New deduction for qualified business income of pass-through entities : a first look
Publication

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