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federal_register: 2019-16378

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2019-16378 Section 199A Rules for Cooperatives and Their Patrons; Correction Proposed Rule This document contains a correction to a notice of proposed rulemaking; withdrawal of notice of proposed rulemaking (REG-118425-18) that was published in the Federal Register on June 19, 2019 (84 FR 28668). The proposed regulations provide guidance to cooperatives to which sections 1381 through 1388 of the Internal Revenue Code (Code) apply (Cooperatives) and their patrons regarding the deduction for qualified business income (QBI) under section 199A(a) of the Code as well as guidance to specified agricultural or horticultural cooperatives (Specified Cooperatives) and their patrons regarding the deduction for domestic production activities under section 199A(g) of the Code. 2019-08-06 2019 8 https://www.federalregister.gov/documents/2019/08/06/2019-16378/section-199a-rules-for-cooperatives-and-their-patrons-correction https://www.govinfo.gov/content/pkg/FR-2019-08-06/pdf/2019-16378.pdf Treasury Department; Internal Revenue Service 497,254 This document contains a correction to a notice of proposed rulemaking; withdrawal of notice of proposed rulemaking (REG-118425-18) that was published in the Federal Register on June 19, 2019 (84 FR 28668). The proposed regulations provide guidance to... 1545-BO90

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