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DPGR |
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Accordingly, gross receipts derived from such customers do not constitute domestic production gross receipts (DPGR), because they are not attributable to a qualifying disposition of the software. According to PricewaterhouseCoopers, pulling the W-2 wage component from cost of goods sold and from other costs properly allocable to domestic production gross receipts will be time-consuming. A simpler compliance method might be beneficial, she said, especially where the shrink-back method must be applied to determine whether receipts for an item qualify as domestic production gross receipts ( |
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