Sec. 1.199-9 Application of section 199 to pass-thru entities for taxable years beginning on or before May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005. [Removed]
[Added by T.D. 9263, 71 FR 31267-31333, June 1, 2006, corrected at 72 FR 5-7, Jan. 3, 2007, as amended by T.D. 9381, 73 FR 8798-8815, Feb. 15, 2008. Removed by T.D. 9947, 86 FR 5544-5593, Jan. 19, 2021.]