# Qualified Business Income Deduction
> **IRS** · Final regulations. · Published 2019-02-08 · Effective 2019-02-08 · 84 FR 2952
## Document
- **Document number:** 2019-01025
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 2952
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-02-08
- **Effective date:** 2019-02-08
- **Treasury docket:** TD 9847
## Abstract

This document contains final regulations concerning the deduction for qualified business income under section 199A of the Internal Revenue Code (Code). The regulations will affect individuals, partnerships, S corporations, trusts, and estates engaged in domestic trades or businesses. The regulations also contain an anti-avoidance rule under section 643 of the Code to treat multiple trusts as a single trust in certain cases, which will affect trusts, their grantors, and beneficiaries. This document also requests additional comments on certain aspects of the deduction.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/02/08/2019-01025/qualified-business-income-deduction)
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