§ 199. Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]
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Section, added Pub. L. 108–357, title I, § 102(a), Oct. 22, 2004, 118 Stat. 1424; amended Pub. L. 109–135, title IV, § 403(a)(1)–(13), Dec. 21, 2005, 119 Stat. 2615–2619; Pub. L. 109–222, title V, § 514(a), (b), May 17, 2006, 120 Stat. 366; Pub. L. 109–432, div. A, title IV, § 401(a), Dec. 20, 2006, 120 Stat. 2953; Pub. L. 110–343, div. B, title IV, § 401(a), (b), div. C, title III, § 312(a), title V, § 502(c), Oct. 3, 2008, 122 Stat. 3851, 3869, 3876; Pub. L. 111–312, title VII, § 746(a), Dec. 17, 2010, 124 Stat. 3319;
Pub. L. 112–240, title III, § 318(a), Jan. 2, 2013, 126 Stat. 2331; Pub. L. 113–295, div. A, title I, § 130(a), title II, §§ 219(b), 221(a)(37), Dec. 19, 2014, 128 Stat. 4018, 4035, 4043; Pub. L. 114–113, div. P, title III, § 305(a), div. Q, title I, § 170(a), Dec. 18, 2015, 129 Stat. 3040, 3069, related to deduction of income attributable to domestic production activities.
Subsection (c)(3)(C) of this Section Prior to Repeal
Prior to repeal by section 13305(a) of Pub. L. 115–97, subsection (c)(3)(C) of this section read as follows:
(c)Qualified production activities income
(3)Special rules for determining costs
(C)Transportation costs of independent refiners
(i)In general
In the case of any taxpayer who is in the trade or business of refining crude oil and who is not a major integrated oil company (as defined in section 167(h)(5)(B), determined without regard to clause
(iii)thereof) for the taxable year, in computing oil related qualified production activities income under subsection (d)(9)(B), the amount allocated to domestic production gross receipts under paragraph (1)(B) for costs related to the transportation of oil shall be 25 percent of the amount properly allocable under such paragraph (determined without regard to this subparagraph).
(ii)Termination
Clause
(i)shall not apply to any taxable year beginning after December 31, 2021.
See Amendment Relating to Consolidated Appropriations Act, 2016 note below.
Subsection (d)(8) of this Section Prior to Repeal
Prior to repeal by section 13305(a) of Pub. L. 115–97, subsection (d)(8) of this section read as follows:
(d)Definitions and special rules
(8)Treatment of activities in Puerto Rico
(A)In general
In the case of any taxpayer with gross receipts for any taxable year from sources within the Commonwealth of Puerto Rico, if all of such receipts are taxable under section 1 or 11 for such taxable year, then for purposes of determining the domestic production gross receipts of such taxpayer for such taxable year under subsection (c)(4), the term “United States” shall include the Commonwealth of Puerto Rico.
(B)Special rule for applying wage limitation
In the case of any taxpayer described in subparagraph (A), for purposes of applying the limitation under subsection
(b)for any taxable year, the determination of W–2 wages of such taxpayer shall be made without regard to any exclusion under section 3401(a)(8) for remuneration paid for services performed in Puerto Rico.
(C)Termination
This paragraph shall apply only with respect to the first 11 taxable years of the taxpayer beginning after December 31, 2005, and before January 1, 2017.
See Extension of Deduction Allowable With Respect to Income Attributable to Domestic Production Activities in Puerto Rico note below.
Connections63 cite this · traces to 6
Cited by 63 sections · top 28
public-private-law
U.S. Code
statutes-at-large
- Public Law 109–135To amend the Internal Revenue Code of 1986 to provide tax benefits for the Gulf Opportunity Zone and certain areas affected by Hurricanes Rita and Wilma, and for other purposes
- Public Law 115–123To amend title 4, United States Code, to provide for the flying of the flag at half-staff in the event of the death of a first responder in the line of duty
- Public Law 112–240Entitled the “American Taxpayer Relief Act of 2012”
- Public Law 115–141To amend the State Department Basic Authorities Act of 1956 to include severe forms of trafficking in persons within the definition of transnational organized crime for purposes of the rewards program of the Department of State, and for other purposes
- Public Law 114–113Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2016, and for other purposes
- Public Law 111–312To amend the Internal Revenue Code of 1986 to extend the funding and expenditure authority of the Airport and Airway Trust Fund, to amend title 49, United States Code, to extend authorizations for the airport improvement program, and for other purposes
- Public Law 109–432To amend the Internal Revenue Code of 1986 to extend expiring provisions, and for other purposes
- Public Law 110–343To provide authority for the Federal Government to purchase and insure certain types of troubled assets for the purposes of providing stability to and preventing disruption in the economy and financial system and protecting taxpayers, to amend the Internal Revenue Code of 1986 to provide incentives
- Public Law 109–222To provide for reconciliation pursuant to section 201(b) of the concurrent resolution on the budget for May 17, 2006[[H
register
statute-compilations
- Sec. 40309EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO
- Sec. 170EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO
- Sec. 318EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO
Traces to 6 documents
public-private-law
- Tax Increase Prevention Act of 2014Public Law 113-295
- Consolidated Appropriations Act, 2016Public Law 114-113
- To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.DecPublic Law 115-97
- Consolidated Appropriations Act, 2018Public Law 115-141
- Bipartisan Budget Act of 2018Public Law 115-123
U.S. Code
18 references not yet in our index
- Pub. L. 108–357, title I, § 102(a)
- 118 Stat. 1424
- Pub. L. 109–135, title IV, § 403(a)(1)
- 119 Stat. 2615–2619
- Pub. L. 109–222, title V, § 514(a)
- 120 Stat. 366
- Pub. L. 109–432, div. A, title IV, § 401(a)
- 120 Stat. 2953
- Pub. L. 110–343, div. B, title IV, § 401(a)
- 122 Stat. 3851
- Pub. L. 111–312, title VII, § 746(a)
- 124 Stat. 3319
- Pub. L. 112–240, title III, § 318(a)
- 126 Stat. 2331
- 128 Stat. 4018
- 129 Stat. 3040
- 132 Stat. 1169
- 132 Stat. 146
Citation graph
cites case law
§ 199
Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]
Fed. Reg.×26
Stat.×18
Pub. L.×9
U.S.C.×6
Stat. Comp.×4
Pub. L.Pub. L. 108–357, title I, § 102(a)
Stat.118 Stat. 1424
Pub. L.Pub. L. 109–135, title IV, § 403(a)(1)
Stat.119 Stat. 2615–2619
Pub. L.Pub. L. 109–222, title V, § 514(a)
Cites 24 · showing 11Cited by 63 across 5 sources