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1-2 of 2
Keywords: TCJA
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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...
Journal Articles
Code Section 304: The Gift That Keeps on Giving
Available to Purchase
The ATA Journal of Legal Tax Research (2019) 17 (1): 25–39.
Published: 01 October 2019
...Doron Narotzki; Melanie G. McCoskey ABSTRACT The Tax Cuts and Jobs Act (TCJA) has created a unique opportunity to utilize Code Section 304 and Code Section 245A as powerful tax-planning tools. By utilizing the rules established for redemptions between related corporations under the anti-abuse...
