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Searching Content indexed under Tax by Elizabeth Ann Smith ordered by Published Date Descending.
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Final Pass-Through Regulations Issued Just In Time For Filing Season
As discussed in our prior alert, the proposed Section 199A regulations provided welcome guidance regarding the application of the pass-through deduction across related entities
United States
5 Feb 2019
2
IRS Provides Real Estate Rental Safe Harbor To Qualify For Pass-Through Deduction
When proposed regulations under new Section 199A were issued regarding the deduction for pass-through entities, many real estate professionals were frustrated by the use of Section 162
United States
5 Feb 2019
3
Opportunities And Limitations: Proposed Pass-Through Deduction Regulations Provide Clarity
Since new Section 199A was enacted late last year as part of the Tax Cuts and Jobs Act (the TCJA, discussed in Congressional Conferees Approve Long-Awaited Tax Reform) ...
United States
24 Aug 2018
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