SmartAsset and Yahoo Finance LLC may earn commission or revenue through links in the content below. Section 199A dividends are distributions from the profits of domestic real estate investment trusts ...
The 2017 Tax Cuts and Jobs Act (TCJA) introduced Section 199A. This provision, scheduled to expire next year, provides owners of “pass-through” businesses a 20 percent deduction for qualified business ...
The recent tax bill out of Washington has caused a bit of a stir with its "199A tax reform provision." According to some commentators, this provision causes favoritism for cooperatives over other ...
The second day of the 53rd Heckerling Institute conference featured an insightful and detailed presentation by Melissa J. Willms, partner in the law firm of Davis & Willms in Houston, on the new IRC ...
When Congress tackled tax reform last year, the tax treatment of businesses was front and center. The new tax law permanently lowered the tax rate for corporations to 21% while rates typically ...
What's a 199A dividend? New for 2018 tax returns, this term refers to income from a real estate investment trust -- and those 199A dividends could qualify for a sweet tax break. Part of federal tax ...