Congressional Research Service: 'Section 199A Deduction - How It Works & Illustrative Examples'
February 11, 2023
February 11, 2023
WASHINGTON, Feb. 11 -- The Congressional Research Service issued the following report (No. R46402) on Feb. 10, 2023, entitled "The Section 199A Deduction: How It Works and Illustrative Examples" by public finance analyst Gary Guenther.
Here are excerpts:
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SUMMARY
Congress made numerous changes to the taxation of individuals and corporate and noncorporate businesses as part of P.L. 115-97 (commonly known as the Tax Cuts and Jobs A . . .
Here are excerpts:
* * *
SUMMARY
Congress made numerous changes to the taxation of individuals and corporate and noncorporate businesses as part of P.L. 115-97 (commonly known as the Tax Cuts and Jobs A . . .