All IRC Regulations

13 results for "199A"

Showing top 13 matches in Treasury Regulations.

§ 1.199A-0
Table of contents.
§ 1.199A-1
Operational rules.
§ 1.199A-10
Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules.
§ 1.199A-11
Wage limitation for the section 199A(g) deduction.
§ 1.199A-12
Expanded affiliated groups.
§ 1.199A-2
Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property.
§ 1.199A-3
Qualified business income, qualified REIT dividends, and qualified PTP income.
§ 1.199A-4
Aggregation.
§ 1.199A-5
Specified service trades or businesses and the trade or business of performing services as an employee.
§ 1.199A-6
Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates.
§ 1.199A-7
Section 199A(a) Rules for Cooperatives and their patrons.
§ 1.199A-8
Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives.
§ 1.199A-9
Domestic production gross receipts.