# Income Attributable to Domestic Production Activities
> **IRS** · Final regulations. · Published 2006-06-01 · Effective 2006-06-01 · 71 FR 31268
## Document
- **Document number:** 06-4829
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 31268
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-06-01
- **Effective date:** 2006-06-01
- **Treasury docket:** TD 9263
## Abstract

This document contains final regulations concerning the deduction for income attributable to domestic production activities under section 199 of the Internal Revenue Code. Section 199 was enacted as part of the American Jobs Creation Act of 2004 (Act). The regulations will affect taxpayers engaged in certain domestic production activities.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/06/01/06-4829/income-attributable-to-domestic-production-activities)
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