CCA 201138047
Taxable Income and Adjusted Gross Income
ID: CCA_2011090910204337 Number: 201138047
Release Date: 9/23/2011
Office: ---
UILC: 6231.03-00, 199.01-00
From: ---
Sent: Friday, September 09, 2011 10:20:45 AM
To: ---
Cc: ---
Subject: RE: Domestic Production Deduction IRC 199
Both the Domestic Production Activity Gross Receipts and the resulting gross income from such activity (IRC 199)is a partnership item determined at the partnership level. The -- percent deduction is an affected item since it cannot be computed without reference to all of a partner's income for the taxable year under section 199(a)(1)(B).
Source: view the official PDF
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