Field Directive Archives - Warner Robinson, LLC

Section 199 – IRS Issues Guidance on Benefits and Burdens of Ownership

by admin | Feb 3, 2012 | Blog

In a new Field Directive issued February 1, 2012, the IRS has provided examiners guidance on reviewing facts to determine which party to a transaction has the benefits and burdens of ownership in order to claim the Section 199 Domestic Production Manufacturing...

Section 199 – IRS Issues Guidance on Benefits and Burdens of Ownership

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