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Section 199A
出版Tax Management Incorporated, 2018-08-02
主題Law / General
ISBN16335926189781633592612
URLhttp://books.google.com.hk/books?id=G22-wQEACAAJ&hl=&source=gbs_api
註釋" ... 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."