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Keywords: QBI
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Journal Articles
The ATA Journal of Legal Tax Research (2022) 20 (1): 47–69.
Published: 01 September 2022
... QBI plus 20 percent of qualified REIT dividends and qualified PTP income, or (2) 20 percent of an owner's taxable income plus 20 percent of qualified REIT dividends and qualified PTP income, excluding net capital gain. Net capital gain is the excess of the net long-term capital gain for the year over...