Definition: trade or business from 26 USC § 7701a26 LII Legal Information Institute
Content Activities specifically excluded from trade or business Inflation Reduction Act includes 15% corporate minimum tax on book income Dissecting Section 1202’s “Active Business” and “Qualified Trade or Business” Qualification Requirements QBI Deduction – Specified Service Trade or Business (SSTB) Exploring the undefined: Trade or business Assessing Whether the Principal Asset of a Business Is…