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Thursday, May 25, 2006

New § 199 Regs

Irs_logo_254 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.

http://taxprof.typepad.com/taxprof_blog/2006/05/new_199_regs.html

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