Monday, August 5, 2013
David Cay Johnston (Syracuse),
Manufacturing Tax Break Gone Wild,
140 Tax Notes 621 (Aug. 5, 2013):
A federal judge [United States v. Dean, No. 11-01977 (C.D. Cal. May 7, 2013).] has held that putting wrapped
candy bars and wine bottles into gift baskets qualifies
for a 2004 tax break for manufacturing. Johnston
argues that the decision is too broad an
interpretation of manufacturing for the purposes of
the section 199 deduction.
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