For our one year anniversary show, we take a look at the newly released regulations under Section 199 as they define construction found at Regulation §1.199-3(m).  These definitions are key for anyone who works with clients in construction related entities.  The materials for this podcast can be downloaded at http://edzollars.com/2006-07-01_Construction.pdf .As I noted last week, I returned this week from visiting Syracuse, New York where  I presented a couple of continuing education courses for the New York Society of CPAs, and this was one of the topics we talked about in the course I gave Tuesday.This podcast is sponsored by Leimberg Information Services, on the web at http://www.leimbergservices.com .