Assertion: patron's trade | /r/HasProperty | allocable
Facets:
Source sentences:
text: The reduction is calculated on Schedule D, Form 8995-A and equals the smaller of (1) 9% of the QBI for that trade or business that is allocable to qualified payments from the Specified Cooperative or (2) 50% of patron’s W-2 wages paid that are allocable to those qualified payments.