Assertion: deduction | /r/HasProperty | allowed with respect
Facets:
value: to any sstb
type: TRANSITIVE-OBJECT
value: to the qpai
type: TRANSITIVE-OBJECT
Source sentences:
text: If the taxpayer's taxable income exceeds the phase-in range, no deduction is allowed with respect to any SSTB.
text: If the taxpayer's taxable income exceeds the phase-in range, no deduction is allowed with respect to any SSTB operated by a PTP.
text: The amount of the Section 199A(g) deduction that a Specified Cooperative can pass through to an eligible taxpayer is limited to the portion of the Section 199A(g) deduction that is allowed with respect to the QPAI to which the qualified payments made to the patron are attributable.