https://www.journalofaccountancy.com/issues/2018/oct/business-income-deduction-irs-regs.html
By Sally P Schreiber J.D.
"...The IRS issued proposed regulations regarding the qualified trade or business income deduction under Sec. 199A, which was enacted by P.L. 115-97, the law known as the Tax Cuts and Jobs Act (TCJA). At the same time, it issued Notice 2018-64, which provides guidance on how to compute W-2 wages for purposes of the deduction, along with frequently asked questions on its website (available at www.irs.gov)."
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