# Section 199A Rules for Cooperatives and Their Patrons; Correction
> **IRS** · Correcting amendments. · Published 2022-11-17 · Effective 2022-11-17 · 87 FR 68898
## Document
- **Document number:** 2022-24576
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 87 FR 68898
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2022/11/17/2022-24576/section-199a-rules-for-cooperatives-and-their-patrons-correction)
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