Level 15
I'm not sure I will take the position that none of those apply. If you read the explanation in the final regs carefully, you'll see that northing changed in relation to those items. The Treasury and the IRS clarify that they did not adopt recommendations from various commenters to bifurcate on how some or all of those items should or should not be treated as QBI items because they are attributable to a trade or business and determination of whether any item is treated as attributable to a trade or business is addressed within the existing code sections and regs that govern those items, which they explain is the reason why they will not specifically address other questions raised by other commenters such as those related to unreimbursed partner expenses.
Still an AllStar