Pass-through entity simplification

May 2013
Accounting Today;May2013, Vol. 27 Issue 5, p16
Trade Publication
The article examines the small business discussion draft released by the U.S. House of Representatives Ways and Means Committee. The draft includes component proposals with regard to tax law changes affecting small business, two alternative options for changing the tax rules governing partnerships and S corporations, a list of issues unresolved in the draft, and a list of issues on which the Committee is particularly interested in receiving constructive feedback.


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