IRS Offers New Rules and ‘Safe Harbors’ for Pass-Through Deductions

National Real Estate Investor, Feb. 04, 2019–Beth Mattson-Teig
One of the big windfalls for real estate professionals in the 2017 Tax Cuts and Jobs Act is the opportunity to take up to a 20 percent deduction of income from pass-through entities. But some uncertainty clouding the picture may be taking some of the wind out of the sales of that enthusiasm.