[{"articleAbstract":"The new deduction allows certain business owners to keep pace with the significant corporate tax cut provided by the Tax Cuts and Jobs Act.","articleTitle":"Understanding the new Sec. 199A business income deduction","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2018/apr/understanding-sec-199A-business-income-deduction"},"sortDate":"2018-04-01T05:00:00.000-04:00"},{"articleAbstract":"This article discusses the limitations that apply to\nspecified service trades or businesses.","articleTitle":"Service businesses that qualify for the 20% QBI deduction","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2018/dec/service-businesses-qbi-deduction"},"sortDate":"2018-12-01T05:00:00.000-05:00"},{"articleAbstract":"This item offers an overview of the main amendments to the income taxation of trusts and estates included in the TCJA.","articleTitle":"Income taxation of trusts and estates after tax reform","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2018/may/income-taxation-trusts-estates-tax-reform"},"sortDate":"2018-05-01T05:00:00.000-04:00"},{"articleAbstract":"Jeff Bilsky, CPA, senior practice leader for BDO’s national partnership taxation group, sat down recently for a question-and-answer session on guidance that has been issued on the Sec. 199A qualified business income deduction.","articleTitle":"Sec. 199A: Questions and answers","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2018/dec/sec-199a-business-income-deduction-qa"},"sortDate":"2018-12-20T14:30:00.000-05:00"},{"articleAbstract":"This article explores the IRS first-time penalty abatement waiver and explains how to help clients remove certain penalties using it.","articleTitle":"Using the First-Time Penalty Abatement Waiver","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2013/jul/buttonow-july2013"},"sortDate":"2013-07-01T00:00:00.000-05:00"}]