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tax break: Section 199A: Everything You Ever Wanted to Know and Probably Some Things You Didn't

tax break Podcast

On this episode, hosts Loren Ponds and Steve Dixon* discuss with guest Andy Howlett (Tax Member at Miller & Chevalier) some of the finer points of Section 199A. Section 199A is a newly enacted provision of the Tax Cuts and Jobs Act and represents Congress's attempt to harmonize the tax treatment of corporate and pass-through entities. We will explore the policy behind its enactment, some nuances of its operation, and potential pitfalls for the unwary.

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tax break is not intended and cannot be relied on as legal advice; the content only reflects the thoughts and opinions of its hosts.

tax break is a podcast about tax law, brought to you by Miller & Chevalier and hosted by Steve Dixon and Loren Ponds. We'll provide you with perspective on select tax issues that will go deeper than what the tax press covers, but not so deep that you'll have to pull out your regulations or read treatises to follow along. The aim of tax break is to focus only on the tax law issues that we find interesting. Subscribe to tax break wherever you get your podcasts: Apple Podcasts | Spotify | Google Play | Stitcher | YouTube

*Former Miller & Chevalier attorney