Deconstructing the TCJA’s deduction for business income
$225.00
Description
Abstract: Although the Tax Cuts and Jobs Act was passed almost a year ago, the law continues to challenge tax experts and business owners alike as they try to implement strategies to suit the particulars of the act. One example is the new tax deduction for qualified business income that’s available to eligible owners of “pass-through entities,” including many construction companies. This article lays the groundwork for claiming the potentially valuable tax break.
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