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

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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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Post & Schell, P.C. on:

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