Specified service trades or businesses are usually excluded from the definition of a qualified trade or business income if the taxpayer's...
The trade or business of performing services as an employee is not a trade or business for purposes of section 199A. Wages reported in ...
We need to identify what qualifies as a trade or business under §199A and as defined under §162. The taxpayer must be engaged in trade o...
There are several key terms used in the §199A regulations. It is essential to become acquainted with these terms and, when applicable, t...