The Deduction for Passthrough Firms: A Hodgepodge of Ideas

7 Pages Posted: 29 Apr 2018  

Richard Winchester

Thomas Jefferson School of Law

Date Written: Marth 12, 2018

Abstract

This article describes the principal features of the deduction enacted as part of the Tax Cuts and Jobs Act for the owner of any business that is not classified as a corporation for tax purposes. The article also offer a wide range of personal observations about the law.

Keywords: passthrough, tax, partnerships, limited liability companies, deduction

JEL Classification: H24, H25, H26, K34

Suggested Citation

Winchester, Richard, The Deduction for Passthrough Firms: A Hodgepodge of Ideas (Marth 12, 2018). Tax Notes , Volume 158, Number 11, March 12, 2018; Thomas Jefferson School of Law Research Paper No. 3160350. Available at SSRN: https://ssrn.com/abstract=3160350

Richard Winchester (Contact Author)

Thomas Jefferson School of Law ( email )

1155 Island Ave
San Diego, CA 92101
United States
619-961-4332 (Phone)

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