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Sec. 199A: Questions and answers

by The Tax Adviser | Dec 30, 2018   ()

The passage of the tax reform law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, has created many questions for CPAs and their clients, but the IRS has now started to release guidance on key issues. For instance, over the summer of 2018 the IRS provided eagerly anticipated guidance on the new Sec. 199A proposed regulations (REG-107892-18), and the Office of Management and Budget is currently reviewing final regulations. 
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Source: The Tax Adviser
Source: The Tax Adviser

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