Finanse publiczne · 17.11.2022

Section 199A Rules for Cooperatives and Their Patrons; Correction

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.