Source: https://legacy.pli.edu/content/Section_199A_Opportunities_and_Uncertainties/_/N-1z0zljeZb2?ID=T2522111
Timestamp: 2019-04-20 10:31:55+00:00

Document:
Recall the new deduction for qualifying pass-through income for non-corporate taxpayers allowed pursuant to Internal Revenue Code (IRC) §199A.
Recognize the issues involved in the calculation of gains and losses from a qualified trade or business (QTB) and the potential impact on the computation of the new deduction for qualifying pass-through income allowed pursuant to Internal Revenue Code (IRC) §199A.
Identify other definitional and interpretative uncertainties impacting the application of Internal Revenue Code (IRC) §199A’s deduction for qualifying pass-through income.
The provisions of Internal Revenue Code (IRC) §199A’s deduction for qualifying pass-through income.
Qualified trade or business (QTB).
Specified service trade or business (SSTB).
The issues involved in the calculation of gains and losses from a qualified trade or business (QTB) and the potential impact on the computation of the new deduction for qualifying pass-through income allowed pursuant to Internal Revenue Code (IRC) §199A.
Other definitional and interpretative uncertainties impacting the application of Internal Revenue Code (IRC) §199A’s deduction for qualifying pass-through income.
Intended Audience: CPA’s, tax accountants, tax lawyers, taxpayers, and others seeking the latest information on the implications of the Tax Cuts and Jobs Act (TCJA) with respect to the new deduction for qualifying pass-through income allowed pursuant to IRC §199A.
Prerequisites: A general understanding of the deduction for qualifying pass-through income allowed pursuant to IRC §199A.

References: §199
 §199
 §199
 §199
 §199
 §199
 §199
 §199