[§199. Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 199 as a whole

• 26 U.S.C. § 56(d)(1)(A)(ii)(II)

  Go to provision →
  (II) alternative minimum taxable income determined without regard to such deduction and the deduction under section 199¹ reduced by the amount determined under clause (i), and
• 26 U.S.C. § 199A(f)(1)(B)

  Go to provision →
  (B) Rules similar to the rules under section 199(d)(1)(B)(i) (as in effect on December 1, 2017) for the apportionment of W–2 wages shall apply to the apportionment of W–2 wages and the apportionment of unadjusted basis immediately after acquisition of qualified property under this section.
• 26 U.S.C. § 199A(g)(6)

  Go to provision →
  (6) The Secretary shall prescribe such regulations as are necessary to carry out the purposes of this subsection, including regulations which prevent more than 1 taxpayer from being allowed a deduction under this subsection with respect to any activity described in paragraph (3)(D)(i). Such regulations shall be based on the regulations applicable to cooperatives and their patrons under section 199 (as in effect before its repeal).
• 26 U.S.C. § 1402(a)(16)

  Go to provision →
  (16) the deduction provided by section 199¹ shall not be allowed; and