Maximizing Pass-Through Deductions Under IRC Section 199A, 2020 Edition PDF Download

Author: Cunningham
Publisher: Wolters Kluwer
ISBN: 1543822568
Category : Law
Languages : en
Pages : 378

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Author:
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 196

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Author: Anne E. Moran
Publisher:
ISBN: 9781558718449
Category : Corporations
Languages : en
Pages :

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" ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed"--Portfolio description (p. iii).

Author: Jason Watson
Publisher:
ISBN:
Category : One-person corporations
Languages : en
Pages : 0

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"This is our ninth edition (2021-2022 Edition). How can I avoid self-employment taxes? This simple question was the inspiration for creating an article describing the benefits of an S Corporation. That original article, which was about four pages long, quickly became a series of knowledge base posts on the WCG website. The articles touched on basic topics such as how to elect S Corp status, shareholder payroll, reasonable salary determination and liability protection. Those broad topics demanded much more information, both horizontally by spanning into more related issues, and vertically by digging deeper into the granular yet riveting levels of the tax code..." --

Author: United States. Office of Surface Mining Reclamation and Enforcement
Publisher:
ISBN:
Category : Reclamation of land
Languages : en
Pages : 240

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Author: Robert B. Fleming
Publisher:
ISBN: 9781633594401
Category : Capacity and disability
Languages : en
Pages : 0

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" ... addresses planning for disability from two perspectives: when the client is planning for the client's own disability or incapacity, and when the client is planning for the disability or incapacity of a family member. The Detailed Analysis discusses the various planning options available, based on whether the client is planning for the client's own disability or incapacity or for that of a family member"--Portfolio description (Page (iii)).

Author: Charles H. Gustafson
Publisher: West Academic Publishing
ISBN: 9780314911711
Category : Casebooks
Languages : en
Pages : 0

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Designed for use in law schools, business schools and schools of management, this casebook outlines the determination and administration of U.S. income tax liabilities resulting from international transactions. Textual discussion, cases, rulings and problems, guides students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy, and U.S. individuals and entities seeking to derive income abroad. Covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules.

Author:
Publisher:
ISBN:
Category : Economic forecasting
Languages : en
Pages : 212

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Author: Elliot Pisem
Publisher:
ISBN: 9781633592612
Category : Income tax deductions
Languages : en
Pages :

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...discusses a new provision of the Internal Revenue Code, §199A, which provides a 20% deduction for qualified business income, qualified publicly traded partnership income, qualified REIT dividends, and income of, or received from, certain agricultural or horticultural cooperatives. The Portfolio describes the requirements that taxpayers must meet in order to qualify for the deduction, the complex rules that limit taxpayers’ eligibility for the deduction, and the many uncertainties that taxpayers and their advisers face in interpreting the statute.

Author: Alan S. Acker
Publisher:
ISBN: 9781617469855
Category : Trusts and trustees
Languages : en
Pages :

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"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.