A pre-recorded streaming VIDEO replay of one session from the June 2019 live seminar, 71st Annual Virginia Conference on Federal Taxation.
Virginia’s Premier Tax Conference for Attorneys and Accountants Sponsored by The University of Virginia Tax Foundation Cooperating Organizations: VSCPA, VBA, VSB, UVa McIntire School of Commerce, UVa School of Law
This presentation provides an up-to-date discussion of guidance under the Tax Cuts and Jobs Act of 2017 related to flow-through entities. Topics discussed include the 20% deduction for qualified business income under section 199A, the interest deduction limitation rules under section 163(j), rules related to taxation of carried interest under section 1061, and the excess business loss rules under section 461(l).