Sec. 199 Deduction and Contract Manufacturing Arrangements: Who Gets the Deduction?

The IRS issued new guidance to examiners in its Large Business & International Division regarding how to determine which taxpayer is entitled to claim the Sec. 199 domestic production activities deduction in a contract manufacturing arrangement.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/tPTHtmYE9eA/NewsNotes_Oct-2013-story-02.aspx

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