The article cited below ably addresses a number of issues important to LLC lawyers and tax professionals practicing under section 199A.
Here’s the cite:
16 Pitt. Tax Rev.
Pittsburgh Tax Review
Stephen J. Pieklik, Nathan S. Catanese, Cory C. Omasta
Copyright © 2018 by University of Pittsburgh; Stephen J. Pieklik, Nathan S. Catanese, Cory C. Omasta
DEDUCTING SUCCESS: CONGRESSIONAL POLICY GOALS AND THE TAX CUTS AND JOBS ACT OF 2017