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- Title
Tax Act First Look: The Complex New World of the Qualified Business Deduction Rule: Implications for Partnerships, S Corporations, and Sole Proprietorships.
- Authors
August, Jerald David
- Abstract
The article offers information on qualified business deduction rule under Tax Cuts and Jobs Act 2017 (TCJA). Topics discussed include provisions of deductions for the qualified business income (QBI); information on alternative minimum taxable income (AMTI); and analysis of taxation of business income of individuals, trusts, and real estate investment trust.
- Subjects
UNITED States; QUALIFIED business unit; TAX cuts; INCOME tax; REAL estate investment trusts; INTERNAL revenue law
- Publication
CPA Journal, 2018, Vol 88, Issue 1, p22
- ISSN
0732-8435
- Publication type
Article