Tax

Built on the foundation of the Tax Management Portfolios™, Tax is a comprehensive tax research solution designed by tax practitioners for tax practitioners.

Pass-Through Entities

The 2017 tax reform act provides for a new 20 percent deduction for the business income of certain sole proprietorships, partnerships, and S corporations, subject to various restrictions. Service businesses, such as law and accounting firms, are eligible for the deduction if owners are under an income threshold. These new rules could be adjusted by subsequent legislation or clarified through guidance by the Treasury Department and the IRS. Keep up with recent developments in this area by following our news feed below.


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