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Internal Revenue Bulletin:  2006-23 

June 5, 2006 


Table of Contents

Rev. Proc. 2006-22 Rev. Proc. 2006-22

This procedure provides methods to be used in determining the amount of W-2 wages for purposes of the limitation contained in section 199(b)(1) of the Code on the amount of the deduction provided by section 199(a)(1) for domestic production activities. This procedure applies only for taxable years beginning on or after January 1, 2005, and on or before May 17, 2006, and only under certain specific conditions.

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