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Keywords: Sec. 199A
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Journal Articles
Is Section 199A's Qualified Business Income Deduction Good Tax Policy?
Available to Purchase
The ATA Journal of Legal Tax Research (2022) 20 (1): 47–69.
Published: 01 September 2022
... the net short-term capital loss, plus qualified dividend income. The deduction may be reduced or eliminated, however, for certain business owners depending on their businesses' wages and property or service activities. Sec. 199A QBI TCJA qualified business income tax policy The wage...
