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TAX1813 - Advanced S-Corp Taxation

‐ Jun 12, 2018 5:00pm

Standard: $ 49.00

The "Tax Cuts and Jobs Act" added new Section 199A to the Code, granting a 20% deduction against 'qualified business income' for S corporation shareholders. But how does the deduction really work? Who is eligible and who isn't? This session will cut through the confusion surrounding this controversial new provision.

Learning Objectives:

identify changes made to the treatment of S corporation shareholder by the Tax Cuts and Jobs Act

• Understand how to compute the Section 199A deduction

• Identify how to compute qualified business income eligible for the deduction

• Define a 'specified service business' ineligible for the deduction




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