Selected issues in tax policy : Section 199A deduction for pass-through business income / Mark P. Keightley.

Format:

Government document

Website/Database

Author/Creator:

Keightley, Mark P., author.

Contributor:

Library of Congress. Congressional Research Service, issuing body.

Series:

In focus (Library of Congress. Congressional Research Service) ; IF12838.

IF ; 12838

Language:

English

Subjects (All):

United States. Internal Revenue Code of 1986--Section 199a.

United States.

United States. Tax Cuts and Jobs Act.

Pass-through businesses--Taxation--Law and legislation--United States.

Pass-through businesses.

Businesspeople--Taxation--Law and legislation--United States.

Businesspeople.

Income tax deductions--United States.

Income tax deductions.

Physical Description:

1 online resource.

Updated irregularly

Edition:

[Library of Congress public edition].

Contained In:

Contained in (work): CRS reports (Library of Congress. Congressional Research Service)

Other Title:

Section 199A deduction for pass-through business income

Place of Publication:

[Washington, D.C.] : Congressional Research Service, 2024-

Notes:

The CRS web page provides access to all versions published since 2018 in accordance with P.L. 115-141.

In scope of the U.S. Government Publishing Office Cataloging and Indexing Program (C&I) and Federal Depository Library Program (FDLP).

Contents viewed on January 24, 2025; title from CRS web page.

OCLC:

1492210730