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Regulatory Information
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2019-08-06
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Section 199A Rules for Cooperatives and Their Patrons; Correction
Proposed Rules
D09002ee1bdb6eb77
D09002ee1bdb6ebe1
United States
Department of the Treasury
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United States Government Agency or Subagency
United States
Internal Revenue Service
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United States Government Agency or Subagency
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.
84 FR 38148
https://www.govinfo.gov/app/details/FR-2019-08-06/2019-16378
2019-16378
fr06au19-11
RIN 1545-BO90
4830-01-P
REG-118425-18
https://www.govinfo.gov/app/details/FR-2019-08-06/2019-16378
https://www.govinfo.gov/content/pkg/FR-2019-08-06/html/2019-16378.htm
https://www.govinfo.gov/content/pkg/FR-2019-08-06/pdf/2019-16378.pdf
1 p.
38148
38148
84 FR 38148
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BO90
RIN 1545-BO90
Section 199A Rules for Cooperatives and Their Patrons; Correction; Federal Register Vol. 84, Issue
PRORULE
2019-16378
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2019-08-19
REG-118425-18
4830-01-P
2019-16378
Notice of proposed rulemaking; withdrawal of notice of proposed rulemaking; correction.
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.
Written or electronic comments and requests for a public hearing are still being accepted and must be received by August 19, 2019.
Concerning the proposed regulations, James Holmes at (202) 317-4137; concerning submission of comments or to request a public hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers).
Section 199A Rules for Cooperatives and their Patrons; Correction
,
Federal Register
Vol. 84, no. 151
Office of the Federal Register, National Archives and Records Administration
2019-08-06
continuing
daily
deposited
born digital
437 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2019-08-06
P0b002ee1a25d9a21
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr06au19
https://www.govinfo.gov/app/details/FR-2019-08-06
https://www.govinfo.gov/content/pkg/FR-2019-08-06/pdf/FR-2019-08-06.pdf
https://www.govinfo.gov/content/pkg/FR-2019-08-06/xml/FR-2019-08-06.xml
fdlp
38115
38544
DGPO
2019-08-06
2023-04-28
FR-2019-08-06
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eng
FR
FR-2019-08-06
84
151