Assertion: patron | /r/HasProperty | eligible taxpayers
Facets:
Source sentences:
text: Specified Cooperatives may pass through all, some, or none of their allowable Section 199A(g) deduction to patrons who are eligible taxpayers as defined in section 199A(g)(2)(D),
text: If a Specified Cooperative passes any of the Section 199A(g) deduction to a patron that is eligible, that patron is allowed to deduct the amount so long as the deduction does not exceed the patron’s taxable income (after taking into account any QBI deduction allowed to the patron).
text: Endowment, Patron and Benefactor members are eligible to vote in NRA elections, receive special recognition at NRA events, and are sent credentials including a certificate suitable for framing, a lapel pin, a decal, a patch, and a new membership card so you can proudly display your membership status.
text: A Specified Cooperative that receives a Section 199A(g) deduction as an eligible taxpayer can take the deduction only against patronage gross income and related deductions, or can pass on the deduction to its patrons that are eligible taxpayers.