James M. Kehl, CPA, M. S. Taxation is currently with the accounting firm of Weil, Akman, Baylin & Coleman, P. A. (WABC), which is located in Timonium, Maryland. Mr. Kehl is the author of The Practical Guide to Code Sec. 199 and the Code Sec. 199 Tax Planning & Compliance Manual. He has also authored articles on partnership income tax topics that have appeared in The Journal of Passthrough Entities, Taxes-The Tax Magazine, Tax Strategies, BNA’s Daily Tax Report, BNA’s Insights and Commentary, and BNA’s Real Estate Taxation. Mr. Kehl is one of the contributing authors to the treatise by CCH entitled Federal Taxation of Partnerships & Partners.