26 USC 199A
§ 199A - Qualified business income
- § 199A - Qualified business income
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Inflation Adjusted Items for Certain Years
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2018 Amendment
- Effective Date