Article

Effect of Electing Farm Income Averaging on Qualified Business Income Deduction

Author
  • Robert P. Achenbach (Agricultural Law Press)

Abstract

The IRS has issued guidance on the interaction of the farm income averaging election and the qualified business income (QBI) deduction. The guidance is short and perhaps less than clear, so in this issue, I will look at the two provisions for the most likely interpretation.

How to Cite:

Achenbach, R. P., (2019) “Effect of Electing Farm Income Averaging on Qualified Business Income Deduction”, Agricultural Law Digest 30(10), 73–74.

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Published on
10 May 2019