The IRS recently issued final regulations for Section 199A, which allows a 20 percent deduction from a taxpayer’s ordinary income from certain qualified trades or businesses. There is not currently a clear test to determine whether businesses are separate for purposes of the deductions. Jerry addressed a variety of key issues relating to the 199A deduction in an ALI-CLE National webinar and Tax Notes reported on the webinar in a recent article. Read the full article here and please contact Jer…
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ALI-CLE Course Materials, January 18, 2018. VCZG0118 ALI-CLE 57…JOBS ACT OF 2017 IMPAC INTERNATIONAL TAX CHANGES UNDER TCJA Jerald David August Kostelanetz & Fink, LLP New York, New York Copyright (c) 2018 The American Law Institute (c) 2018 Jerald David August. All rights reserved. VCZG0118 ALI-CLE 57 2018 WL 551477…
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