McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

Exercise 82

Explain why the domestic production activities deduction is sometimes described as an "artificial" expense and the apparent rationale for this deduction. How might a business begin to determine the domestic portion of revenues and expenses for products that are assembled in the United States from parts made overseas