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Domestic Production Activities

IRS revises auditor instructions on production activities deduction in contracting situations

IRS revises auditor instructions on production activities deduction in contracting situations

IRS’s Large Business and International (LB&I) division has, for a second time, revised its previously issued directive to auditors on determining which party qualifies for the Code Sec. 199 domestic production activities deduction where one party contracts out manufacturing to another party. Click here for LB&I-04-1013-008, “Updated Guidance for Examiners on Code Sec. 199 Benefits […]

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IRS News: Who’s eligible for domestic production deduction in contract manufacturing situations?

IRS News:  Who’s eligible for domestic production deduction in contract manufacturing situations?

Who’s eligible for domestic production deduction in contract manufacturing situations?  LB&I Directive “Guidance for Examiners on IRC § 199 Benefits and Burdens of Ownership Analysis in Contract Manufacturing Arrangements” IRS’s Large Business & International Division recently issued guidance for examiners seeking to determine which taxpayer in a contract manufacturing situation has the benefits and burdens […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney