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May 25, 2006
New § 199 Regs
The Treasury Department and IRS yesterday issued final regulations under § 199 on the deduction relating to domestic production activities. In addition, the Treasury Department and IRS simultaneously issued proposed and temporary regulations regarding the application of § 199 to certain transactions involving computer software, as well as a Revenue Procedure that provides methods for calculating W-2 wages for purposes of § 199.
May 25, 2006 in IRS News | Permalink
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