>
✔ 100% Money-Back Guarantee on Eligible Items
✔ Prices Displayed in Your Local Currency
✔ Final Price = No Surprise Import Fees
✔ Complimentary Insured Worldwide Shipping on Qualifying Orders
✔ Select Collector & Specialty Pieces May Require Secured Delivery Handling
by Stephen L. Nelson (Author)
The new Section 199A business deduction should save business owners and real estate investors thousands of dollars of tax annually. How? Section 199A provides owners of pass-through entities with a deduction equal, potentially, to 20% of their business income. Unfortunately, the 20 page law and nearly 300 pages of regulations burden small businesses and individual investors with tricky rules and complicated accounting.
Hence, this book for tax accountants, financial advisers, business attorneys and sophisticated business owners... "Maximizing Section 199A Deductions" covers in detail how the new deduction works with up-to-date information and insights for the 2019 tax filing season. Need more detailed information? Maximizing Section 199A Deductions includes the following chapters:-Chapter 1 - The Section 199A Deduction in a Nutshell: An overview of the deduction to understand the big picture and begin thinking in broad brush strokes about how the deduction works for small businesses, real estate investors, and investors in REITs and qualified publicly traded partnerships.
-Chapter 2 - What Counts as Qualified Business Income: Detailed discussions of exactly what types of business income taxpayers can shelter with the Section 199A deduction, with specific discussions of the rules that apply to different types of business owners and investors: sole proprietorships, partnerships, S corporations, trusts and estates, and then investors in REITs and qualified publicly traded partnership. Also, coverage of how qualified business income accounting works for Section 1031 exchanges, Section 1031 involuntary transfers and for Section 351 incorporations and Section 721 partnership formations.
-Chapter 3 - Specified Service Trade or Business Disqualification: In-depth coverage of which types of businesses lose some or all of the Section 199A deduction as a result of falling into a specified service trade or business like health services, law, consulting, accounting, actuarial science, performing arts, athletics, investment services, brokerage and trading services, and situations where the business relies on the skill or reputation of a single celebrity.
-Chapter 4 - Accounting for W-2 Wages and Depreciable Property: Every pass-through entity (so every partnership and S corporation) needs to provide detailed accounting for a business's wages and depreciable property because some taxpayers need this information to calculate their Section 199A deduction. Chapter 4 walks the reader through this burdensome area of the new law.
-Chapter 5 - Multiple Trades or Businesses: Chapter 5 describes the additional accounting and reporting required for situations where an individual owns interests in multiple trades or businesses. Chapter 5 also describes the rules for making an aggregation election-and when the aggregation election makes sense.
-Chapter 6 - Fourteen Section 199A Deduction Tax Planning Tips: More than a dozen practical, common-sensed tactics taxpayers can use to save thousands in taxes.
-Chapter 7 - Un-incorporation and S Status Revocation: Detailed analysis of when an S corporation should liquidate or revoke its S corporation status to maximize tax savings.
-Chapter 8 - Section 199A Tax Return Preparation Checklist: Just what it says: A checklist of steps taxpayers will want to take to maximize the deduction on the upcoming 2019 tax return.
-Chapter 9 - Agricultural & Horticultural Cooperatives and their Patrons: Overview discussion and examples of the rules (including the "grain glitch" fix) for specified agricultural and horticultural cooperatives and their members. The book also includes Section 199A FAQs tax professionals can share with their clients (via email or traditional letters) and the text of the Section 199A law including the technical corrections.
- In stock, ready to ship
- ✔ Authenticity Guaranteed — Verified Designer Goods
- ✔ Sourced from Authorized European/U.S. Luxury Distributors
- ✔ Secure Checkout — SSL Encrypted Payments
- ✔ Fast Global Delivery — 3–11 Business Days
- ✔ Easy Returns on Eligible Items
- ✔ 100% Money-Back Guarantee — Full Refund if Not Satisfied
AUTHENTICITY GUARANTEED
Reserved for you — complete your purchase to secure this piece.
OFFICIALLY AUTHORIZED RESELLER
Discover Officially Authorized Authentic Items at STORE7994.com - Certificates Available on Request!
Independently verified for store quality and customer safety.
Trust score: 91/100
All designer items offered by STORE 7994 are sourced from trusted luxury distributors and verified through independent authentication services.
Learn how STORE 7994 authenticates luxury items
Guaranteed Authentic — Includes Brand Documentation & Third-Party Verification Options.
Shipping information
- Free Shipping* on all orders over $300 USD to most countries* Estimated delivery: 2-5 business days Mon-Sat to U.S., CA, EU etc.
- Tracking available: DHL Express
- Store 7994 Shipping policy
- Global delivery in 3–9 business days (location dependent).
- Free Worldwide Shipping $300+. International duties & VAT are calculated by destination country and may be collected upon delivery. UK orders are subject to 20% import VAT upon delivery.
Our innovation isn’t just in the brands we carry — it’s in the way we connect them. From our automation engine that keeps collections globally updated to our commitment to authenticity-first presentation, STORE 7994 exists where timeless design meets modern precision.
Every product we offer is:
Elevated · Intentional · Exclusive · Authentic
STORE 7994 is an authorized reseller of luxury fashion houses. Certificates and proof of authenticity are available to brand owners and partners upon request.
Returns & Refunds
We want you to shop with confidence at STORE 7994. If your purchase does not meet expectations, eligible items may be returned under the conditions below.
Return Eligibility
Items must be unused, unworn, and in original condition with all tags, packaging, and accessories included. Items showing any signs of wear or damage will not be accepted.
Return Window
Return requests must be made within 14 days of delivery.
Return Shipping
Customers are responsible for return shipping costs unless the item is defective, damaged, or incorrect.
Luxury Items
Items valued over $1,000 may be subject to a 7% restocking fee upon approved return.
Non-Returnable Items
For hygiene and product integrity reasons, the following items are final sale once opened or used:
• Underwear
• Fragrances
• Any worn or used items
Made-to-Order Items
Custom-designed products, including STORE 7994 hoodies, are made exclusively for each customer and are final sale. These items are not eligible for return or exchange unless defective or incorrect.
If you receive a defective or incorrect item, please contact us and we will make it right.
International Shipping & Duties
Many of our products ship directly from trusted international partners. Any applicable customs duties or import taxes are calculated at checkout and are non-refundable, even if the item is returned.
Returns & Associated Fees
All approved returns are subject to a $24 return processing fee. For international orders, duties, taxes, and return fees will be deducted from the original payment.
Shipping Policy
Complimentary shipping is offered on orders over $300. Orders below this threshold are subject to standard shipping rates at checkout.
