In A New Bottle: Repackaging, Manufacturing and Qualified Production Activities.


This post summarizes a recent decision under Section 199 of the Code, which provides a deduction for certain domestic production activities. The case was a close one, as the relevant business made gift baskets from packaged goods, such as cookies and candy. While the government argued that this was "repackaging, " not manufacturing, the court was persuaded that the business qualified because a distinct product was being created.

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Published In: Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© James R. Malone, Jr., MALONE LLC | Attorney Advertising

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