By Stephen Looney ( January 25, 2019, 10:23 PM EST) -- On Jan. 18, 2019, the Internal Revenue Service issued final regulations under new Internal Revenue Code Section 199A,[1] which generally provides a deduction equal to 20 percent of an owner's allocable share of the qualified business income, or QBI, from a pass-through entity — S corporation, partnership, or LLC taxed as a partnership or S corporation — or from a sole proprietorship. [2]...
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