(Download) "TIPRA Amendments to Section 199 (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library * eBook PDF Kindle ePub Free
eBook details
- Title: TIPRA Amendments to Section 199 (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- Author : The Law Library
- Release Date : January 09, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 259 KB
Description
The Law Library presents the complete text of the TIPRA Amendments to Section 199 (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018
This document contains final and temporary regulations concerning the amendments made by the Tax Increase Prevention and Reconciliation Act of 2005 to section 199 of the Internal Revenue Code. The temporary regulations also contain a rule concerning the use of losses incurred by members of an expanded affiliated group. Section 199 provides a deduction for income attributable to domestic production activities. The regulations will affect taxpayers engaged in certain domestic production activities. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
This ebook contains:
- The complete text of the TIPRA Amendments to Section 199 (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure