Finanse publiczne · 06/08/2019

Section 199A Rules for Cooperatives and Their Patrons; Correction

The IRS has corrected a notice of proposed rulemaking regarding the deduction for qualified business income (QBI) under section 199A(a) of the Internal Revenue Code for cooperatives and their patrons, as well as guidance for specified agricultural or horticultural cooperatives and their patrons. The correction withdraws a previously published notice from June 19, 2019.