On October 20, 2005, the Department of the Treasury issued proposed regulations1 for the domestic production deduction2 enacted by the American Jobs Creation Act of 2004.3
Harl, Neil E. and McEowen, Roger A.
"Proposed Regulations Issued on New Domestic Production Deduction,"
Agricultural Law Digest: Vol. 16
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol16/iss21/1