R1 M6 - Section 199A Qualified Flashcards

1
Q

What is a Specified Service Trade or Business (SSTB)?

Is a trade or business involving direct services in the field of:

  • Health. - Brokerage
  • Law. - Financial Services
  • Accounting. - Athletics
  • Acturial Science. - Trading or securities
  • Performing arts. - Investment management
  • Consulting
A
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