Qualified production activities deduction - who gets it

[jwmino]

This deduction is claimed by the taxpayer who has the benefits and burdens of ownership of the property. If MORE than one company works on a product, which of the four companies gets the deduction?

[kathyc2]

This deduction is claimed by the taxpayer who has the benefits and burdens of ownership of the property. If MORE than one company works on a product, which of the four companies gets the deduction?

That's not how I would describe QPAD. Available for those in the manufacture, production, growth or extraction of PP, or construction/engineering of real property, both of which need to take place in US.