ABSTRACT

The 2018 tax reform was the largest and most material change to the tax code in several decades. It got its share of praise and criticism from all sides of the political spectrum, with the most notable annoyance coming from the beleaguered tax professionals who were socked with the largest change some of them had seen in their lives literally overnight. SSTBs are primarily professional services, meaning that one's work is the chief product. Performing arts refers to theater, bands and musicians, dance, and other types of live entertainment. Game composers who play or conduct live shows may need to be careful with this. Consulting is also one that many indie developers and tech experts could hit a gray area. The Qi’s Cooking quest is a good example for this calculation, because it’s a harder quest than Qi’s Kindness.