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- Title
Comments Concerning the Treatment of Losses and Certain Other Issues Regarding the Section 199A Deduction.
- Abstract
The article presents comments from the American Bar Association Section of Taxation on issues relating to section 199A of Tax Cuts and Jobs Act of 2017, particularly how to treat business losses and other deductions. Topics include the deductions in the calculation of income tax like the qualified business income (QBI) and combined QBI (CQBI), how to treat qualified business losses under the Loss Carryover Rule, and deductions with respect to qualified publicly traded partnership (PTP) income.
- Subjects
INCOME tax deductions for losses; TAX deductions; TAXATION of business losses; CORPORATE profits; CORPORATE taxes; AMERICAN Bar Association. Section of Taxation
- Publication
Tax Lawyer, 2019, Vol 72, Issue 2, p401
- ISSN
0040-005X
- Publication type
Article