Rosen and Coats: The 199A deduction, or a tale of 3 chairs

Rosen and Coats: The 199A deduction, or a tale of 3 chairs
which allows for an income tax deduction generally equal to 20% of a taxpayer’s share of income from a pass-through entity (a sole proprietorship, an S corporation or an LLC taxed as a partnership).
Rosen and Coats: The 199A deduction, or a tale of 3 chairs