1545-BO70 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Under Section 199A (Definitions)

This regulation will provide definitional guidance necessary in computing the deduction for quailed business income of pass-thru entities under new 199A.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Regulatory 26 CFR 1.199A 26 U.S.C. 7805 26 U.S.C. 199A(h) 26 U.S.C. 199A(f)(4) No NPRM 12/00/2018 PGP-103628-18 (NPRM) Drafter attorney: Adrienne M. Mikolashek (202) 317-6850 Reviewer attorney: Wendy L. Kribell (202) 317-6850 Treasury attorney: Audrey Ellis (202) 622-2844 CC:PSI No Businesses None No No No No Adrienne Mikolashek M. Attorney 1545 Internal Revenue Service IRS 202 317-6850 202 317-6729 adrienne.m.mikolashek@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224