Assertion: deduction | /r/HasProperty | taken into account
Facets:
value: for purposes
type: PURPOSE
Source sentences:
text: The final regulations add additional clarity in § 1.199A-3(b)(1)(vi), which provides that generally deductions attributable to a trade or business are taken into account for purposes of computing QBI to the extent that the requirements of section 199A and § 1.199A-3 are satisfied.