Practical Guide to the Sec. 199 Deduction (Second Edition)

Topics and Contents

1: The Deduction for Income Attributable To Domestic Production Activities
2: Fundamentals of the Code Sec. 199 Deduction
3: The Wage Limitation On the Code Sec. 199 Deduction
4: Domestic Production Gross Receipts
5: Allocation of Gross Receipts
6: Costs of Goods Sold
7: Allocating Costs To Qpai
8: Expanded Affiliated Groups
9: Partnerships and S Corporations
10: Trusts and Estates, Cooperatives, and Certain Tax-Deferred Transactions