Section 199: How Will Recent Amendments and New Guidance Affect Your Deduction?

Enacted as part of the American Jobs Creation Act of 2004, section 199 of the Internal Revenue Code provides a new permanent deduction for qualifying activities, including domestic production, construction, and engineering or architectural services. The Tax Technical Corrections Act of 2005 and the...

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Veröffentlicht in:	Tax Executive 2006-01, Vol.58 (1), p.34
Hauptverfasser:	Auclair, David, Schwarz, Mel
Format:	Artikel
Sprache:	eng
Schlagworte:	Amendments Architectural services Coffee Congressional committees Internal Revenue Code Product lines Proposals Rules Tax deductions Tax legislation Tax regulations Taxable income Taxpayers
Online-Zugang:	Volltext
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