2024 26 CFR 1.199A-5 – Specified service trades or businesses and the trade or business of performing services as an employee

2023 26 CFR 1.199A-5 – Specified service trades or businesses and the trade or business of performing services as an employee

2022 26 CFR 1.199A-5 – Specified service trades or businesses and the trade or business of performing services as an employee

2021 26 CFR 1.199A-5 – Specified service trades or businesses and the trade or business of performing services as an employee