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Use this reference as guidance on the recently issued Sec. 199A final regulations, how to calculate W-2 wages, a safe-harbor rule for rental real estate and treatment of previously suspended losses.
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We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.