federal_register: 2015-20770
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2015-20770 | Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition | Rule | This document contains final and temporary regulations relating to the allocation of W-2 wages for purposes of the W-2 wage limitation on the amount of a taxpayer's deduction related to domestic production activities. Specifically, the temporary regulations provide guidance on: the allocation of W-2 wages paid by two or more taxpayers that are employers of the same employees during a calendar year; and the determination of W-2 wages if the taxpayer has a short taxable year. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking (REG-136459-09) on this subject in the Proposed Rules section in this issue of the Federal Register. | 2015-08-27 | 2015 | 8 | https://www.federalregister.gov/documents/2015/08/27/2015-20770/allocation-of-w-2-wages-in-a-short-taxable-year-and-in-an-acquisition-or-disposition | https://www.govinfo.gov/content/pkg/FR-2015-08-27/pdf/2015-20770.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final and temporary regulations relating to the allocation of W-2 wages for purposes of the W-2 wage limitation on the amount of a taxpayer's deduction related to domestic production activities. Specifically, the temporary... |