About Section 199 - İngiltere

The American Jobs Creation Act of 2004 created the provisions for section 199, which provides a special deduction for most companies with domestic production activities. In proposed regulations under section 199 on the deduction for domestic production activities, the Treasury Department and IRS address key issues such as the “shrinkback” rule and gross receipts attributable to the sale of land.

·                       Proposed Regulations Provide Details on Section 199 - Deduction for Domestic Production Activities, October 2005

·                       Producing Results II - An overview of section 199 and the recently released proposed provisions

·                       Section 199 - Produce a Plan for Your Business - Assess your section 199 opportunities and risks while devising a plan that aligns with your business and tax objectives.

·                       Section 199 for U.S. Real Estate Developers and Homebuilders - The new federal income tax deduction related to U.S. construction activities under section 199 provides U.S. developers and homebuilders with an opportunity as well as some risk.

·                       Section 199 for U.S. Software Developers - Learn more about how the production activities deduction applies to software developers.

·                       Deloitte Insights Podcast - Section 199 Pre-Filing Agreements: Capturing the Opportunities