2024 26 CFR 1.199A-3 – Qualified business income, qualified REIT dividends, and qualified PTP income

2023 26 CFR 1.199A-3 – Qualified business income, qualified REIT dividends, and qualified PTP income

2022 26 CFR 1.199A-3 – Qualified business income, qualified REIT dividends, and qualified PTP income

2021 26 CFR 1.199A-3 – Qualified business income, qualified REIT dividends, and qualified PTP income