Source: https://www.jdsupra.com/legalnews/treasury-and-irs-issue-proposed-pass-74734/
Timestamp: 2019-01-18 12:45:21
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Treasury and IRS Issue Proposed "Pass-Through Deduction" Regulations | Proskauer Rose LLP - JDSupra
[3] Prop. Treas. Reg. §1.199A-1(b).
[4] Prop. Treas. Reg. §1.199A-1(b)(4).
[5] Prop. Treas. Reg. §1.199A-1(b)(9).
[6] Prop. Treas. Reg. §1.199A-1(b)(12).
[7] Prop. Treas. Reg. §1.199A-1(b)(13). For purposes of this provision, commonly controlled means that the same person, or group of persons directly or indirectly own 50% or more of each trade or business.
[8] Prop. Treas. Reg. §1.199A-1(d)(1).
[9] Prop. Treas. Reg. §1.199A-1(d)(2).
[10] Prop. Treas. Reg. §1.199A-1(d)(2)(iii)(A).
[11] Prop. Treas. Reg. §1.199A-1(c)(2)(i) and Prop. Treas. Reg. §1.199A-1(d)(2)(iii)(B). However, this carryover rule does not affect the deductibility of the loss in the current year for purposes of other provisions of the Code.
[12] Prop. Treas. Reg. §1.199A-1(c)(2)(ii) and Prop. Treas. Reg. §1.199A-1(d)(3). However, this carryover rule does not affect the deductibility of the loss in the current year for purposes of other provisions of the Code.
[13] Prop. Treas. Reg. §1.199A-2(b)(1).
[14] Prop. Treas. Reg. §1.199A-2(b)(2).
[15] Prop. Treas. Reg. §1.199A-2(b)(1).
[16] Prop. Treas. Reg. §1.199A-2(b)(3).
[17] Prop. Treas. Reg. §1.199A-2(b)(3).
[18] Prop. Treas. Reg. §1.199A-2(b)(1).
[19] Prop. Treas. Reg. §1.199A-2(b)(4).
[20] Prop. Treas. Reg. §1.199A-2(c)(1)(i).
[21] Prop. Treas. Reg. §1.199A-2(c)(2)(ii).
[22] Prop. Treas. Reg. §1.199A-2(c)(1)(iv). This is applicable for taxable years ending after December 22, 2017.
[23] Prop. Treas. Reg. §1.199A-2(c)(1)(iii).
[24] Prop. Treas. Reg. §1.199A-2(c)(3).
[25] Prop. Treas. Reg. §1.199A-2(a)(3).
[27] Prop. Treas. Reg. §1.199A-3(b)(1).
[28] Prop. Treas. Reg. §1.199A-3(b)(1) – (2)
[29] Prop. Treas. Reg. §1.199A-3(b)(2)(i).
[30] Prop. Treas. Reg. §1.199A-3(b)(5).
[31] Prop. Treas. Reg. §1.199A-3(c)(2).
[33] Prop. Treas. Reg. §1.199A-4(b)(1).
[34] Prop. Treas. Reg. §1.199A-4(b)(2).
[37] Prop. Treas. Reg. §1.199A-4(c).
[39] Prop. Treas. Reg. §1.199A-5(a)(2).
[40] Prop. Treas. Reg. §1.199A-5(b)(1).
[41] Prop. Treas. Reg. §1.199A-5(b)(2)(xiv).
[42] Prop. Treas. Reg. §1.199A-5(b)(2)(ii).
[44] Prop. Treas. Reg. §1.199A-5(b)(2)(viii).
[47] Prop. Treas. Reg. §1.199A-5(b)(3) Example 2.
[49] Prop. Treas. Reg. §1.199A-5(b)(2)(ix).
[50] Prop. Treas. Reg. §1.199A-5(b)(2)(xi).
[51] Prop. Treas. Reg. §1.199A-5(b)(2)(xii).
[52] Prop. Treas. Reg. §1.199A-5(b)(2)(xiii).
[53] Prop. Treas. Reg. §1.199A-5(c)(1)(i).
[54] Prop. Treas. Reg. §1.199A-5(c)(1)(ii).
[55] Prop. Treas. Reg. §1.199A-5(c)(2)(i).
[56] Prop. Treas. Reg. §1.199A-5(c)(2)(ii).
[57] Prop. Treas. Reg. §1.199A-5(c)(3).
[58] Prop. Treas. Reg. §1.199A-5(e)(2).
[59] Prop. Treas. Reg. §1.199A-5(d)(1).
[61] Prop. Treas. Reg. §1.199A-5(d)(3).
[63] Prop. Treas. Reg. §1.199A-6(b).
[65] Prop. Treas. Reg. §1.199A-6(c).