2021 Section 199A: Application and Challenges

Upon reviewing this material, the reader will be able to:n • Understand, discuss, and explain the Section 199A deduction in light of the final regulations.nnWith one tax season under our belts, we have all become familiar with the Tax Cuts & Jobs Act. The TCJA is again central to these materials and it is discussed in detail, with a focus on the more relevant topics interesting to practitioners.nnThese materials are continually updated so that practitioners are kept abreast of tax law changes necessary for their practice.