METHODS FOR AGRICULTURAL COOPERATIVES

Methods for agricultural cooperatives. In a Internal Revenue Procedure, the IRS provided methods of calculating W-2 wages for purposes of Sec. 199A(g)(1)(b)(1), which limits the amount of a deduction available to specified agricultural or horticultural cooperatives. The deduction is substantially similar to the domestic production activities deduction under former Sec. 199, which was repealed by […]