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- Title
S Corporation Corner: New Code Sec. 199A and the Confi gurations of Qualifi ed Business Income: Leveling the Playing Field for Pass-Thru Entities After the C Corporation Rate Cut.
- Authors
Hall III, C. Wells
- Abstract
The article reports on Section 199A of the Internal Revenue Code and the structure of qualified business income in the U.S. It mentions its establishment by the Internal Revenue Service (IRS) as part of the tax reform act of 2017. An overview of its tax benefits for pass-thru business enterprises and S corporations is also presented.
- Subjects
INTERNAL revenue law; UNITED States. Internal Revenue Service; SUBCHAPTER S corporations; CORPORATE profits
- Publication
Journal of Passthrough Entities, 2018, Vol 21, Issue 2, p45
- ISSN
1099-7407
- Publication type
Article