Source: https://legacy.pli.edu/content/Tax_Reform_Provisions_Impacting_Domestic/_/N-1z0zn1iZb2?ID=T2334439
Timestamp: 2019-04-25 00:11:58+00:00

Document:
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Recall the deduction allowed non-corporate taxpayers receiving income from pass-through business entities pursuant to Internal Revenue Code (IRC) §199A.
Identify some of the issues surrounding the application of the deduction allowed non-corporate taxpayers receiving income from pass-through business entities pursuant to Internal Revenue Code (IRC) §199A, including qualified trade or business (QTB) grouping questions, limitations, and the impact of losses.
Recognize the limitation on the deductibility of business interest imposed pursuant to Internal Revenue Code (IRC) §163(j).
The deduction allowed non-corporate taxpayers receiving income from pass-through business entities pursuant to Internal Revenue Code (IRC) §199A.
Specified service trade or business.
The issues surrounding the application of the deduction allowed non-corporate taxpayers receiving income from pass-through business entities pursuant to Internal Revenue Code (IRC) §199A, including qualified trade or business (QTB) grouping questions, limitations, and the impact of losses.
The limitation on the deductibility of business interest imposed pursuant to Internal Revenue Code (IRC) §163(j).
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 deduction allowed non-corporate taxpayers receiving income from pass-through entities pursuant to IRC §199A, and the limitation on the deductibility of business interest imposed pursuant to IRC §163(j).
Prerequisites: A general background in the deduction allowed non-corporate taxpayers receiving income from pass-through business entities and the limitation on the deductibility of business interest imposed pursuant to the latest provisions of the Internal Revenue Code (IRC).

References: §199
 §199
 §163
 §199
 §199
 §163
 §199
 §163