Assertion: deduction | /r/HasProperty | attributable
Facets:
value: to the extent
type: OTHER
value: to a trade
type: TRANSITIVE-OBJECT
value: to business
type: TRANSITIVE-OBJECT
Source sentences:
text: For purposes of section 199A only, deductions such as the deductible portion of the tax on self-employment income under section 164(f), the self-employed health insurance deduction under section 162(l), and the deduction for contributions to qualified retirement plans under section 404 are considered attributable to a trade or business to the extent that the individual's gross income from the trade or business is taken into account in calculating the allowable deduction, on a proportionate basis to the gross income received from the trade or business.