Section 199A Dividends Need Their Own Holding-Period and PTP-Loss Review
A reported REIT dividend can support a separate deduction component even when it is not operating-business QBI.
TOPIC COLLECTION
Tax Deductions
A focused reading path from The Profit Planning Journal. Start with the question closest to your situation, then review the linked sources and documentation steps.
Cost Depletion Needs Recoverable-Unit Estimates and Tax Basis Rather Than the Book Reserve Alone
A production-based deduction requires the taxpayer’s own interest, units sold, and remaining depletable cost.