victor
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12-07-2019
05:41 AM
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Kathi_at_Intuit
Employee
12-07-2019
05:41 AM
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I would take a look at the 199a Regs starting on the bottom of page 43 and continuing on to page 44:
https://www.irs.gov/pub/irs-drop/td-reg-107892-18.pdf