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Passthroughs

Passthroughs guidance supplement Passthroughs

Read below post-enactment editions of TaxNewsFlash-Tax Reform on selected passthroughs topics under the 2017 tax law.

 

Deduction for qualified business income (section 199A)
 
Gain on sale of certain partnership interests
 
Carried interest/short-term capital gain for certain partnership interests
 
Issues specific to S corporations
 
General passthroughs issues & other
 
Loss limitation rules for non-corporate taxpayers (section 461(l))
 

Contact us

For more information, contact a professional in KPMG’s Washington National Tax office:
 

Deborah Fields | +1 (202) 533-4580 | dafields@kpmg.com

 

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