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Int_practice_units

Contents of Directory int_practice_units

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Name

Name	Date	Size	Description
land-developers-subcontractors.pdf	2024-11-19 10:15:53	262.56 KB	Land Developers and Subcontractors -Proper Method of Accounting
taxation-beneficiary-foreign-non-grantor-trust-r.pdf	2023-11-30 15:54:29	359.38 KB	Taxation of Beneficiary of a Foreign Non-Grantor Trust (PDF)
ftc-categorization-income-taxes.pdf	2023-09-29 14:57:13	464.81 KB	Foreign Tax Credit -Categorization of Income and Taxes Into Proper Basket
expatriation-market-to-market-tax-regime.pdf	2023-07-12 14:54:20	378.19 KB	Expatriation On or After June 17, 2008 –Mark-to-Market (MTM) Tax Regime
ftc-categorization-into-proper-basket.pdf	2023-06-26 13:13:13	278.85 KB	Foreign Tax Credit - Categorization of Income and Taxes Into Proper Basket
dividend-distribution-debt.pdf	2023-05-16 13:00:32	244.79 KB	Dividend Distribution with a Debt Issuance
interest-expense-related-foreign-party-loans.pdf	2023-05-16 12:58:34	732.58 KB	Interest Expense Limitation on Related Foreign Party Loans Under IRC 267(a)(3)
irc163j-cfcs-post-tcja.pdf	2023-05-16 12:51:14	419.37 KB	Interest Expense Limitation Under IRC 163(j) for Controlled Foreign Corporations Post-TCJA
accounting-method-basics.pdf	2023-01-17 14:33:31	250.76 KB	Accounting Method Basics
claims-changes-accounting-method.pdf	2023-01-17 14:31:09	378.15 KB	Identifying and Handling Claims for Changes in Accounting Methods
irc958-stock-ownership.pdf	2022-08-29 17:08:00	650.63 KB	IRC 958 Rules for Determining Stock Ownership
allowance-deduction-credit-1120f.pdf	2022-07-25 14:02:33	272.69 KB	Allowance of Deductions and Credits on 1120-F Delinquent Returns
irc-179d-energy-efficient.pdf	2022-06-24 10:13:27	364.94 KB	IRC 179D Energy Efficient Commercial Buildings Deduction
deferred-compensation-nra.pdf	2022-03-31 11:27:00	268.82 KB	Deferred Compensation Received by Nonresident Alien Individuals
erroneous-claim-refund-credit.pdf	2022-03-22 09:05:08	240.54 KB	Erroneous Claim for Refund or Credit Penalty
section-245a-dividend-received.pdf	2022-01-04 09:44:00	309.41 KB	Section 245A Dividend Received Deduction Overview
flow-through-effects-on-ftc.pdf	2021-12-14 08:48:00	548.3 KB	Flow-Through Entities Effects on FTC
tax-shelter-promoter.pdf	2021-12-14 08:45:00	367.26 KB	Tax Shelter Promoter Investigations Under IRC 6700
examining-treaty-exemptions-nra-students-teachers.pdf	2021-12-14 08:42:00	470.75 KB	Examining Treaty Exemptions of Income — NRA Students, Trainees, Teachers and Researchers
interest-on-deferred-tax-liability.pdf	2021-12-14 08:39:00	433.46 KB	Interest on Deferred Tax Liability
irc59a-beat-overview.pdf	2021-12-14 08:36:00	761.09 KB	IRC 59A Base Erosion Anti-Abuse Tax Overview
expense-allocation-apportionment.pdf	2021-11-05 17:34:00	381.43 KB	Overview – Expense Allocation/Apportionment in Calculation of the IRC 904 FTC Limitation (PDF)
form-1040nr-exam-adjustments-in-rgs.pdf	2021-10-27 08:57:00	507.24 KB	Identification of a U.S. Trade or business or Permanent Establishment (PE)
education-nra-employee-pretcja.pdf	2021-10-26 15:03:00	309.66 KB	Examining Education Expenses Claimed by Nonresident Alien Individual Employees
reseller-263A-computation.pdf	2021-10-04 07:41:00	479.27 KB	Examining a Reseller’s 263A Computation
limitation-exchange-gain-loss-debt.pdf	2021-09-16 11:11:00	325.99 KB	Limitation of Exchange Gain or Loss on Payment or Disposition of Debt Instrument
self-constructed-assets.pdf	2021-09-16 10:56:00	298.97 KB	Section 263A Costs for Self-Constructed Assets
ftc-general-principles.pdf	2021-09-01 07:38:00	240.9 KB	FTC (Business) General Principles
transfer-ptrship-foreign-partner.pdf	2021-08-20 07:02:00	391.89 KB	Transfers of Property to Partnerships with a Related Foreign Partner (PDF)
penalty-understate-reportable.pdf	2021-08-20 06:54:00	300.82 KB	Accuracy-Related Penalty on Understatements With Respect to Reportable Transactions (PDF)
penalty-reportable-transaction.pdf	2021-08-04 11:32:00	333.74 KB	Penalty for Failure to Include Reportable Transaction Information with Return
irc-987-branch-operations.pdf	2021-07-26 10:43:00	343.14 KB	Overview of IRC 987 and Branch Operations in a Foreign Currency
section-250-deduction-fdii.pdf	2021-07-08 10:28:50	287.27 KB	IRC Section 250 Deduction: Foreign-Derived Intangible Income
revised-asc-730-directive.pdf	2021-07-07 10:14:18	753.75 KB	Revised ASC 730 Directive - Computing Qualified Research Expense
foreign-tax-redeterminations.pdf	2021-06-30 08:21:00	191.54 KB	Foreign Tax Redeterminations Practice Unit
allocation-methods_aircraft.pdf	2021-06-30 05:53:00	504.81 KB	Allocation Methods of Personal Use of Aircraft
global_intangible_low_taxed_income.pdf	2021-06-17 17:26:00	429.21 KB	Concepts of Global Intangible Low-Taxed Income
partners-outside-basis.pdf	2021-06-10 16:38:50	441.01 KB	Partner’s Outside Basis
allocation_apportionment_deduct.pdf	2021-05-20 12:00:00	252.56 KB	Allocation and Apportionment of Deductions
ftc_carryback_and_carryover.pdf	2021-04-06 13:57:00	262.53 KB	FTC Carryback and Carryover
reasonable_cause_good_faith.pdf	2021-04-02 14:41:00	212.44 KB	Reasonable Cause and Good Faith
liquidating_distributions_partner.pdf	2021-04-02 14:35:00	314.84 KB	Liquidating Distributions of a Partner’s Interest in a Partnership
receipt_dividends_interest.pdf	2021-03-29 13:19:00	272.23 KB	Receipt of Dividends or Interest from a Related CFC (PDF)
irc965-transition-tax-overview.pdf	2021-03-23 14:36:37	261.4 KB	IRC 965 Transition Tax Overview
sale_of_partnership_interest.pdf	2021-03-12 15:30:00	525.07 KB	Sale of a Partnership Interest Practice Unit
producer_263a_computation.pdf	2021-02-25 15:54:00	341.78 KB	Producer's 263A Computation (PDF)
interest_cap_self_construed.pdf	2021-02-12 17:39:00	841.6 KB	Interest Capitalization for Self-Constructed Assets (PDF)
recourse_nonrecourse.pdf	2020-12-18 15:38:00	235.62 KB	Corporations Recourse vs Norecourse Liabilities Practice Unit
determining_liability.pdf	2020-12-18 15:30:30	175.99 KB	Corporations Determining Liability Practice Unit
alternative-method-471-costs.pdf	2020-12-04 09:02:00	263.95 KB	Alternative Method for Determining Section 471 Costs for UNICAP Purposes Practice Unit