# Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition
> **IRS** · Final and temporary regulations. · Published 2015-08-27 · Effective 2015-08-27 · 80 FR 51939
## Document
- **Document number:** 2015-20770
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 51939
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-08-27
- **Effective date:** 2015-08-27
- **Treasury docket:** TD 9731
## Abstract

This document contains final and temporary regulations relating to the allocation of W-2 wages for purposes of the W-2 wage limitation on the amount of a taxpayer's deduction related to domestic production activities. Specifically, the temporary regulations provide guidance on: the allocation of W-2 wages paid by two or more taxpayers that are employers of the same employees during a calendar year; and the determination of W-2 wages if the taxpayer has a short taxable year. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking (REG-136459-09) on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/08/27/2015-20770/allocation-of-w-2-wages-in-a-short-taxable-year-and-in-an-acquisition-or-disposition)
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