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Tag: deduction

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Posted on April 17, 2023

199A Deductions for Laboratory Facilities: Defining the Field of Health Using Section 448’s Function Test

Articles Editor Lauren Page argues Section 448 can be used to define “field of health” under Section 199A and as such, ancillary services are not Specified Service Trade or Businesses under 199A.

Category: Forum Tags: 199A, deduction, Field of Health, Function Test, healthcare, Laboratory Facilities, Qualified Business Income Deduction, Section 448, SSTB, Tax, Tax Cuts & Jobs Act, TCJA

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