The Final Passthrough Deduction Regulations

23 Pages Posted: 2 Apr 2019

Date Written: March 10, 2019

Abstract

This paper summarizes the final passthrough deduction regulations issued by the IRS and Treasury Department on January 18, 2019.

Keywords: passthrough deduction, section 199A

JEL Classification: H20

Suggested Citation

Miller, David S. and Habenicht, Yomarie (Jo), The Final Passthrough Deduction Regulations (March 10, 2019). Available at SSRN: https://ssrn.com/abstract=3350058 or http://dx.doi.org/10.2139/ssrn.3350058

David S. Miller (Contact Author)

Proskauer Rose LLP ( email )

Eleven Times Square
New York, NY 10036-8299
United States

Yomarie (Jo) Habenicht

Proskauer ( email )

Eleven Times Square
New York, NY 10036-8299
United States

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