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IRS Issues Final Regulations Regarding the Qualified Business Income Deduction

IRS Issues Final Regulations Regarding the Qualified Business Income Deduction

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January 2019

Taxpayers finally have guidelines from the IRS regarding the Section 199A deduction. In issuing the final regulations regarding qualified business income (QBI), the IRS provided clarifications about how taxpayers can demonstrate they qualify for the deduction. Additionally, the IRS issued proposed regulations regarding previously suspended losses.

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