Code Section 199 Compliance and Planning Manual

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9780808018766: Code Section 199 Compliance and Planning Manual

By popular demand, James M. Kehl, the author of Practical Guide to Code Section 199 (Second Edition), has created a companion volume of practice aids applying the rules governing the domestic production activities deduction. The Code Section 199 Compliance and Planning Manual is an essential tool for determining whether your clients qualify for the Domestic Production Activities Deduction (DPAD) and how much they would benefit from it. Designed as a workbook, the Manual features Questionnaires that direct the practitioner through all of the DPAD rules and lead to a determination as to whether each rule applies to his or her client's situation. Each Questionnaire is cited to a specific code section, regulation or administrative ruling and examples appearing in the regulations under Code Sec. 199 are explained in detail. The Manual also features scores of Worksheets designed to take practitioners through the complex DPAD calculations. In many instances, the Manual employs these worksheets to demonstrate and explain the examples contained in the regulations. All of these Worksheets are reproduced on a free companion CD included with this volume. The Worksheets on the CD are fully functional and downloadable to your computer. Flow-through entities receive special attention in the Manual, with an entire chapter devoted to their special application of the DPAD rules and calculation methods. Careful attention is paid to the calculation by flow-through entities of Qualified Production Activities Income and W-2 wages. The Code Section 199 Compliance and Planning Manual is an indispensable accompaniment to the Practical Guide to Code Section 199. Practitioners using both of these volumes will find them to be essential resources.

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About the Author:

James M. Kehl, CPA, is a member of the accounting firm of Mister, Burton & Palmisano, P.C. in Hunt Valley, Maryland. Mr. Kehl received a B.A. degree in accounting from Loyola College of Baltimore and received a Masters of Science degree in Taxation from the University of Baltimore. He has more than 34 years of public accounting experience with a concentration on taxation inlcuding work at a Big Eight firm, where he authored an internal firm-wide manual on Sec. 1031 exchanges. He has taught courses in taxation for numerous professional societies and private firms. He has also authored several tax articles that have been published in professional tax magazines, including recent articles on the Sec. 199 manufacturing deduction CCH's TAXES: The Tax Magazine and the Journal of Passthrough Entities. He was the instructor for interactive seminars sponsored by CCH on Code Sec. 199 and has also published an article concerning allocating costs under Code Sec. 199 in the Daily Tax Report.

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