The Section 199A 20% Pass-Through Deduction IRS published Final Guidance
On January, 19th, 2019, the IRS issued the final regulatory guidance in chapter 12 of Publication 535, This update discusses the complex 20 percent qualified business income deduction under Section 199A (also known as a pass-through income deduction.) To recap, this deduction was enacted by the TCJA tax reform law (Pub. L. No. 115-97), and it| THInc
