ACC 455 Week 2 Learning Team Discussion Question

May 8th, 2015
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ACC 455 Week 2 Learning Team Discussion Question

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Discussion Question Week 2TEAM C On October 22, 2004, Internal Revenue Code (IRC) Section 199 Domestic Production Activities Deduction, became law. This law is part of the American Jobs Creation Act of 2004, to provide a permanent benefit available to taxpayers in a wide variety of industries (Baker Tilley, p. 1, 2011). Simply put, a tax deduction is available to corporations that meet the qualified production activities. These activities are prescribed in IRC Section 199 as follows:Manufacturing based in the United StatesSelling, leasing, or licensing items that are manufactured in the United StatesSelling, leasing, or licensing motion pictures that have been produced in the United StatesConstruction performed in the United StatesEngineering and architectural services performed in the United States for construction projects in the United StatesSoftwa

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