itonewbie
Level 15
02-16-2019
08:28 AM
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Perhaps I have missed the examples you cited. I just checked §1.199A-0 Table of Contents in the Prop. Regs but didn't see any related to QBI items attributable to a trade or business. The only emphasis that was placed on SE-tax at that time was that the QBI deduction does not reduce net earnings from SE for the purpose of SE-tax.
Could you clarify where in the Prop. Regs I can find the example so that I can take a second look for my own understanding?
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