Assertion: patron | /r/CapableOf | follow additional special rules
Facets:
value: to calculate its qbi deduction
type: PURPOSE
value: in proposed §1.199a-7
type: OTHER
Source sentences:
text: To the extent a patron receives patronage dividends or similar payments from a cooperative, the patron must follow the additional special rules and clarification in proposed §1.199A-7 to calculate its QBI deduction.