Internal Revenue Service August 6, 2019 – Federal Register Recent Federal Regulation Documents

Art Advisory Panel-Notice of Closed Meeting
Document Number: 2019-16708
Type: Notice
Date: 2019-08-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Closed meeting of the Art Advisory Panel will be held in Washington, DC.
Section 199A Rules for Cooperatives and Their Patrons; Correction
Document Number: 2019-16378
Type: Proposed Rule
Date: 2019-08-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a notice of proposed rulemaking; withdrawal of notice of proposed rulemaking (REG-118425-18) that was published in the Federal Register on June 19, 2019 (84 FR 28668). The proposed regulations provide guidance to cooperatives to which sections 1381 through 1388 of the Internal Revenue Code (Code) apply (Cooperatives) and their patrons regarding the deduction for qualified business income (QBI) under section 199A(a) of the Code as well as guidance to specified agricultural or horticultural cooperatives (Specified Cooperatives) and their patrons regarding the deduction for domestic production activities under section 199A(g) of the Code.