Article

Proposed Qualified Business Income Deduction Regulations for Cooperatives

Author: Robert P. Achenbach (Agricultural Law Press)

Abstract

The IRS has issued proposed regulations providing guidance regarding the application of the qualified business interest deduction (QBID) under I.R.C. §§ 199A(a), 199A(b)(7), and 199A(g) to cooperatives and their patrons and to specified cooperatives and their patrons.

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How to Cite: Achenbach, R. P. (2019) “Proposed Qualified Business Income Deduction Regulations for Cooperatives”, Agricultural Law Digest. 30(13).