Sec. 70602. Treatment of payments from partnerships to partners for property or services | Law as Amended

editor August 2, 2025, 2:52pm 1

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Topic	Replies	Views
Sec. 70602. Treatment of payments from partnerships to partners for property or services \| Impact OBBBA - Impact CHAPTER-6—ENHANCING-DEDUCTION-INCOME-TAX-CREDIT , Needs-Text , TITLE-VII , Impact , Subtitle-A—Tax	9	August 17, 2025
Sec. 70602. Treatment of payments from partnerships to partners for property or services One Big Beautiful Bill Act \| OBBBA Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-6—ENHANCING-DEDUCTION-INCOME-TAX-CREDIT	7	July 23, 2025
Sec. 70603. Excessive employee remuneration from controlled group members and allocation of deduction \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-6—ENHANCING-DEDUCTION-INCOME-TAX-CREDIT , Needs-Text	6	August 2, 2025
Sec. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-6—ENHANCING-DEDUCTION-INCOME-TAX-CREDIT , Needs-Text	10	August 2, 2025
Sec. 70105. Extension and enhancement of deduction for qualified business income \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	7	August 1, 2025