107892
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TD (REG-107892-18) contains proposed regulations concerning the deduction for qualified business income under section 199A of the Internal Revenue Code (Code). The proposed regulations will affect certain individuals, partnerships, S corporations,trusts, and estates. The proposed regulations provide guidance on the treatment of previously suspended losses that constitute qualified business income. The proposed regulations also provide guidance on the determination of the section 199A deduction for taxpayers that hold interests in regulated investment companies, charitable remainder trusts, and split-interest trusts.
Experiments were conducted in 2000 and 2001 to evaluate efficacy of AE F130060 03 plus AE F107892 applied postemergence for the control of Italian ryegrass in barley. AE F130060 03 plus AE F107892 controlled Italian ryegrass when applied at two application rates and at three timings. Barley successfully recovered from initial injury caused by early-postemergence (EP) and middle-postemergence (MP) application timings. The late-postemergence (LP) timing resulted in lower yield than the EP or MP application timings. AE F130060 03 plus AE F107892 applied EP controlled Italian ryegrass similar to flufenacet plus metribuzin applied delayed preemergence (DPRE) when rainfall was received. Barley yields were also similar. However, with insufficient rainfall, AE F130060 03 plus AE F107892 provided superior Italian ryegrass control. EP treatments of AE F130060 03 plus AE F107892 after a DPRE application of flufenacet plus metribuzin or chlorsulfuron plus metsulfuron completely controlled Italian ryegrass and resulted in excellent yields. 59ce067264
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