United States Government Publishing Office
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National Archives and Records Administration
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FR
Regulatory Information
2018_register
executive
2018-08-16
article
Qualified Business Income Deduction
Part III
Proposed Rules
D09002ee1bdb89d5b
D09002ee1bdb89e17
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains proposed regulations concerning the deduction for qualified business income under section 199A of the Internal Revenue Code (Code). The regulations will affect individuals, partnerships, S corporations, trusts, and estates engaged in domestic trades or businesses. The proposed regulations also contain an anti- avoidance rule under section 643 of the Code to treat multiple trusts as a single trust in certain cases. This document also provides notice of a public hearing on these proposed regulations.
83 FR 40884
https://www.govinfo.gov/app/details/FR-2018-08-16/2018-17276
2018-17276
fr16au18-23
RIN 1545-BO71
4830-01-P
REG-107892-18
https://www.govinfo.gov/app/details/FR-2018-08-16/2018-17276
https://www.govinfo.gov/content/pkg/FR-2018-08-16/html/2018-17276.htm
https://www.govinfo.gov/content/pkg/FR-2018-08-16/pdf/2018-17276.pdf
Income Taxes
Reporting and Recordkeeping Requirements
47 p.
40884
40930
83 FR 40884
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BO71
RIN 1545-BO71
Qualified Business Income Deduction; Federal Register Vol. 83, Issue
PRORULE
2018-17276
III
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2018-10-01
2018-10-16
REG-107892-18
4830-01-P
2018-17276
Notice of proposed rulemaking and notice of public hearing.
This document contains proposed regulations concerning the deduction for qualified business income under section 199A of the Internal Revenue Code (Code). The regulations will affect individuals, partnerships, S corporations, trusts, and estates engaged in domestic trades or businesses. The proposed regulations also contain an anti- avoidance rule under section 643 of the Code to treat multiple trusts as a single trust in certain cases. This document also provides notice of a public hearing on these proposed regulations.
Written or electronic comments must be received by October 1, 2018. Outlines of topics to be discussed at the public hearing scheduled for October 16, 2018, at 10 a.m. must be received by October 1, 2018. If no outlines of topics are received by October 1, 2018 the public hearing will be cancelled.
Concerning the proposed regulations, Vishal R. Amin, Frank J. Fisher, or Wendy L. Kribell at (202) 317-6850 or Adrienne M. Mikolashek at 202-317-5279; concerning submissions of comments and outlines of topics for the public hearing, Regina Johnson at (202) 317-6901 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Qualified Business Income Deduction
,
www.regulations.gov
Federal Register
Vol. 83, no. 159
Office of the Federal Register, National Archives and Records Administration
2018-08-16
continuing
daily
deposited
born digital
287 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2018-08-16
P0b002ee19bd8b0f2
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0042-1219
0364-1406
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https://www.govinfo.gov/app/details/FR-2018-08-16
https://www.govinfo.gov/content/pkg/FR-2018-08-16/pdf/FR-2018-08-16.pdf
https://www.govinfo.gov/content/pkg/FR-2018-08-16/xml/FR-2018-08-16.xml
fdlp
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40930
DGPO
2018-08-16
2023-04-28
FR-2018-08-16
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FR
FR-2018-08-16
83
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