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Section 199A Rules for Cooperatives and Their Patrons; Correction

tax-irs · IRS · Rule · Published 2022-11-17 · Effective 2022-11-17 · 87 FR 68898

Document

Document number
2022-24576
Federal Register citation
87 FR 68898
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
tax-irs
Sub-agency
IRS
Publication date
2022-11-17
Effective date
2022-11-17
Treasury docket
TD 9947

Abstract

This document contains corrections to Treasury Decision 9947, published in the Federal Register on Tuesday, January 19, 2021. Treasury Decision 9947 contained final regulations under the qualified business income provisions of the Internal Revenue Code regarding the deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives.

Source

Authoritative
Federal Register document
Machine
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