Proposed reliance regs explain operation & calculation of Sec. 199A pass-through/QBI deduction
Preamble to Prop Reg REG-107892-18; Prop Reg § 1.199A-1, Prop Reg § 1.199A-2, Prop Reg § 1.199A-3, Prop Reg § 1.199A-4, Prop Reg § 1.199A-5, Prop Reg § 1.199A-6, Prop Reg § 1.643-1; IR …