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Proposed regulations under Section 199A(g) provide special rules for cooperatives

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June 2019


The IRS and Treasury have released proposed regulations under Section 199A(g). The regulations also propose to remove regulations under Section 199, which was repealed by the 2017 tax reform legislation. The new regulations are proposed to apply to tax years ending after the date of publication of final regulations in the Federal Register, however taxpayers may rely on the proposed regulations before that date if applied consistently and in their entirety. The IRS also released Notice 2019-27, which proposes a revenue procedure providing three methods for specified cooperatives to calculate W-2 wages for purposes of Section 199A.

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