IRS Proposed Section 199A Regulations Would Limit Use Of "Crack And Pack" Planning
By EsqSocial Corporation 06/09/18
Section 199A was added to the Internal Revenue Code by The Tax Cuts and Jobs Act (“TCJA”), enacted in December 2017. It provides taxpayers, other than corporations, with an income tax deduction of up to 20% of Qualified Business Income[1] from...
By: Roetzel & Andress