Today the IRS released proposed regulations involving the domestic production activities deduction under section 199.  The proposed rules provide guidance on such issues as determining domestic production gross receipts, allocating cost of goods sold, and certain defined terms.  Additionally, the IRS issued final and temporary regulations (TD 9731) clarifying how taxpayers should calculate Form W-2 wages for purposes of the W-2 wage limitation in the case of a short taxable year or an acquisition or disposition of a trade or business during the taxable year.