Axiom/US Federal/Statutes/Title 26/§ 172/(d)/(8)Qualified business income deductionOfficial sourceciteAny deduction under section 199A shall not be allowed.← Repealed. Pub. L. 115–97, title I, § 13305(b)(3) , Dec. 22, 2017 , 131 Stat. 2126 ]Deduction for foreign-derived deduction eligible income →