Section 199A and Its Application to S Corporations
270 W 43rd Street
New York, NY 10036
This panel of experts in Section 199A highlights the use of S corporations under this new provision applied to both qualified trades or businesses and specified service trades or businesses with emphasis on the final regulations and other guidance issued by the Service. Definitional issues involving “wages” and “qualified property” and other terms relating to new Section 199A are examined, as well as its impact on choice of entity decisions.