Talking Tax - Episode 77 - Do Proposed Regulations for §199A Provide Clarity for Business Owners?
Talking Tax23 Aug 2018

Talking Tax - Episode 77 - Do Proposed Regulations for §199A Provide Clarity for Business Owners?

Jim Kehl of Weil, Akman, Baylin & Coleman, in Timonium MD, joins Talking Tax host Andrea L. Ben-Yosef to talk about the complicated subject of §199A, a tax code provision added by the 2017 tax act, and the proposed regulations, released on August 8, implementing §199A’s 20% deduction for businesses taxpayers own directly and indirectly through interests in pass-through entities.” The proposed regulations provide more insight into the definition of a trade or business, which is crucial in determining whether the business owner can take the deduction. For more information, please see the article by Jim Kehl, §199A Gets an Update Three Months After Its Enactment (Bloomberg TM Memorandum (April 16, 2018). See also the special report Section 199A: Understanding the 20% Pass-Through Deduction, at https://www.bna.com/section-199a-understanding-m57982090077/.

Episoder(436)

DOJ Tax Attorneys Focus on Immigration, Nonprofits After Shakeup

DOJ Tax Attorneys Focus on Immigration, Nonprofits After Shakeup

Tax enforcement has entered a new age. The decades-old Justice Department Tax Division is now split between the broader civil and criminal divisions. Critics say the reorganization sends a signal ...

18 Feb 17min

State Tax Breaks for Data Centers Come Under Fire With AI Boom

State Tax Breaks for Data Centers Come Under Fire With AI Boom

Data centers have emerged as a major political target in state capitals as they proliferate across the country and elected officials hear complaints from their voters about the massive, energy-guzzlin...

11 Feb 15min

US Audit Board Awaits Latest Shake-Up With New Slate of Leaders

US Audit Board Awaits Latest Shake-Up With New Slate of Leaders

A new slate of leaders is poised to make its mark on the US audit board and launch the next chapter for the embattled regulator. Among those set to serve on the Public Company Accounting Oversight ...

4 Feb 14min

Fiscal Stress Permeates Government Accounting Rule Writer's Work

Fiscal Stress Permeates Government Accounting Rule Writer's Work

Trump administration cuts to federal funding are trickling down to cities and states across the country—and a top public-sector accounting leader is taking note. Governmental Accounting Standards ...

29 Jan 16min

US Tax Carve-Out Beats Retaliation, OECD Business Rep Says

US Tax Carve-Out Beats Retaliation, OECD Business Rep Says

A global minimum tax deal that exempts American companies from key provisions is a better outcome for European business than the alternative of US retaliatory taxes, the co-chair of the OECD’s busines...

21 Jan 10min

OECD Deal Success Hinges on Implementation, Rep. Estes Says

OECD Deal Success Hinges on Implementation, Rep. Estes Says

Republicans on Capitol Hill are keenly watching how other countries implement a long-sought OECD agreement that exempts US companies from parts of the global minimum tax framework. Rep. Ron Estes (R-...

14 Jan 15min

Making Sense of the Global Tax Carve-Out for US Companies

Making Sense of the Global Tax Carve-Out for US Companies

The OECD just published the parameters of a deal that would exempt US companies from two key enforcement rules in the global minimum tax framework. The deal, which spans 88 pages in the form of admi...

7 Jan 16min

How Transfer Pricing Offers a Fix for Student Athletes (Rerun)

How Transfer Pricing Offers a Fix for Student Athletes (Rerun)

We're off for the New Year holiday, so we're serving up an encore presentation of a Talking Tax podcast about challenges with paying student athletes. Ever since student athletes gained the right t...

31 Des 202513min

Populært innen Politikk og nyheter

giver-og-gjengen-vg
aftenpodden
aftenpodden-usa
forklart
popradet
stopp-verden
dine-penger-pengeradet
rss-gukild-johaug
det-store-bildet
nokon-ma-ga
fotballpodden-2
lydartikler-fra-aftenposten
hanna-de-heldige
rss-ness
aftenbla-bla
rss-espen-lee-usensurert
rss-dannet-uten-piano
rss-penger-polser-og-politikk
frokostshowet-pa-p5
e24-podden