Last week the IRS issued proposed regulations under Section 199A regarding the qualified business income (QBI) deduction. We have created charts of 10 of the examples included in Prop. Treas. Reg. §1.199A-1(c)(3) and (d)(4). We also created a video discussing the first four examples. See our YouTube channel. The examples include: 1.199A-1(c)(3) Ex. 1, QBI Ded'n, Below Threshold: TI Limit (No CG) Ex. 2, QBI Ded'n, Below Threshold: TI Limit (With CG) Ex. 3, QBI... Read more →