The Tax Cuts and Jobs Act and How It Affects Real Estate

<b><i>Part Two of a Two-Part Article</b></i><p>Part One of this article discussed changes affecting real estate including the pass-through business deduction adopted in new §199A of the Tax Act. Part Two expands upon the workings of the pass-through business deduction (pass-through deduction).

1 minute read August 01, 2018 at 12:07 AM
By
Peter M. Fass
The Tax Cuts and Jobs Act and How It Affects Real Estate
Part One Tax Cuts and Jobs Act (Tax Act)

Specified Services

e.g See generally,

Trade or Business

See, e.g., Stanton v. C.I.R. Nieman v. C.I.R

A Single Trade or Business Versus Several Trades or Businesses

Calculating the Pass-Through Deduction

***** Peter M. Fass New York Law Journal

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