2024 26 CFR 1.199A-10 – Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules

2023 26 CFR 1.199A-10 – Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules

2022 26 CFR 1.199A-10 – Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules

2021 26 CFR 1.199A-10 – Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules