Article

Qualified Business Income—New Proposed Regulations, Part I

Author
  • Robert P. Achenbach (Agricultural Law Press)

Abstract

The Tax Cuts and Jobs Act of 2017 (TCJA 2017) repealed the domestic production activities deduction and replaced it with the qualified business income deduction (QBID). The QBID, in general, provides for a deduction of up to 20 percent of qualified business income (QBI), subject to several limitations.

How to Cite:

Achenbach, R. P., (2018) “Qualified Business Income—New Proposed Regulations, Part I”, Agricultural Law Digest 29(16), 121–123.

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Published on
24 Aug 2018