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LOCATION: Your Desk
SUMMARY: Everything You Need to Know About the Pass-Through Entity Rules: IRC Section 199A The Code and Regulations WEBCAST
DESCRIPTION: As part of the Tax Cuts and Jobs Act (TCJA)\, IRC Sect. 199A was added. This Internal Revenue Code section allows certain pass-through entities the ability to has made it deduct up to 20% of their qualified business. Although practitioners have had over three years of experience utilizing IRC Sect. 100A\, many practitioners still do not feel comfortable with this part of the Internal Revenue Code. The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC Sect. 199A as well as an understanding of the IRC Sect. 199A regulations.
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