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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