Letter S
tax
Section 199A
The Internal Revenue Code provision providing the qualified business income deduction of up to 20% for owners of pass-through entities, enacted by the Tax Cuts and Jobs Act of 2017.
Related terms
More legal terms starting with S
Looking for citation help? How to cite law · Citation methodology
See also: Full glossary index
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.