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Section 199A: Nuts and Bolts, plus Strategies for Structuring Existing and New Businesses
Contains material from Jan 2020
Section 199A: Nuts and Bolts, plus Strategies for Structuring Existing and New Businesses
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Session 1: Section 199A: Nuts and Bolts - Learn about the Section 199A qualified business income deduction, from the statutory basics to the recently issued Treasury and IRS guidance. Listen to a discussion about qualified trade or business income, rental real estate and the safe harbor, the various limitations on the 199A deduction, the aggregation rules under the regulations, and other key practical aspects of 199A.
Session 2: Section 199A: Planning - Hear a brief overview of Section 199A concepts and discuss how to structure existing and new businesses to maximize the deduction and offer a comparison to operating a business as a C corporation.
Session 2: Section 199A: Planning - Hear a brief overview of Section 199A concepts and discuss how to structure existing and new businesses to maximize the deduction and offer a comparison to operating a business as a C corporation.
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1.
Section 199A: Nuts and Bolts (Jan 2020)
Jessica L. Kirk
0.75
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0.00
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Paper
(pdf)
3 pgs
Session 1
—45 mins
Section 199A: Nuts and Bolts (Jan 2020)
Learn about the Section 199A qualified business income deduction, from the statutory basics to the recently issued Treasury and IRS guidance. Discuss qualified trade or business income, rental real estate and the safe harbor, the various limitations on the 199A deduction, the aggregation rules under the regulations, and other key practical aspects of 199A.
Originally presented: Dec 2019 Taxation Conference
Jessica L. Kirk,
Thompson & Knight LLP - Dallas, TX
Show session details
2.
Section 199A: Planning (Jan 2020)
Daniel H. McCarthy
1.25
0.00
0.00
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Download session materials for offline use
Session 2
—74 mins
Section 199A: Planning (Jan 2020)
Hear a brief overview of Section 199A concepts and discuss how to structure existing and new businesses to maximize the deduction and offer a comparison to operating a business as a C corporation.
Originally presented: Dec 2019 Taxation Conference
Daniel H. McCarthy,
Wick, Phillips, Gould & Martin, LLP - Fort Worth, TX