Section 199 requires that a significant part of activities related to qualified production property be performed in

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Section 199 requires that a “significant part” of activities related to qualified production property be performed in the United States (versus an offshore location). What is meant by a “significant part”?

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South Western Federal Taxation 2018 Corporations Partnerships Estates And Trusts

ISBN: 1389

41st Edition

Authors: William H. Hoffman, William A. Raabe, James C. Young, Annette Nellen, David M. Maloney

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