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Final and Temporary Regs Implement the Section 199 Domestic Production Activities Deduction  


Author:  Teresa Lightner.


Source: Volume 20, Number 02, November/December 2006 , pp.19-24(6)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

Compliance is likely to remain a challenge for many small to medium-sized businesses as a result of the additional paperwork and record-keeping necessary to meet the requirements of this deduction.

Keywords: 

Affiliations:  1: Texas Tech University.

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