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Attachment to Industry Director Directive on Domestic Production Deduction

Issue Tracking:
UIL Codes:

199.00-00 – Income attributable to Domestic Production Deduction Activities.
199.01-00 - Taxable Income and Adjusted Gross Income.
199.01-01 - Taxable income and adjusted gross income.
199.02-00 - Wage limitation.
199.03-00 - Domestic Production Gross Receipts (DPGR).

  • 199.03-01 - Definition of manufactured, produced, grown, or extracted.
  • 199.03-02 - Definition of by the taxpayer.
  • 199.03-03 - Definition of in whole or in significant part.
  • 199.03-04 - Definition of United States.
  • 199.03-05 - Derived from the lease, rental, license, sale, exchange, or other disposition.
  • 199.03-06 - Allocation of gross receipts.

199.04-00 - Costs allocable to Domestic Production Gross Receipts.

  • 199.04-01 - Cost of goods sold allocable to Domestic Production Gross Receipts.
  • 199.04-02 - Other deductions properly allocable to Domestic Production Gross Receipts or gross income attributable to Domestic Production Gross Receipts.

199.05-00 - Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005 [reserved].

199.06-00 - Agricultural and horticultural cooperatives.

199.07-00 - Expanded affiliated groups.

199.08-00 - Other rules.

SAIN Code:

527 – Domestic Production Activities (for years 2005 and later).

Page Last Reviewed or Updated: 27-Nov-2013