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Name Date Size Description
modified-simplified-production.pdf 2020-12-04 08:57:00 377.97 KB Modified Simplified Production Method Practice Unit
int_t_226.pdf 2020-09-30 17:05:00 227.36 KB Cost Sharing Arrangements With Stock Based Compensation
int_c_220.pdf 2020-09-17 22:25:00 328.69 KB Overall Foreign and Domestic Losses (PDF)
cor_c_015.pdf 2020-09-15 11:44:00 515.87 KB Introduction to Dollar Value LIFO
int_p_222.pdf 2020-09-09 17:48:00 217.04 KB Foreign Earned Income Exclusion - Audit Techniques (PDF)
int_c_219.pdf 2020-08-26 15:03:00 102.93 KB Foreign Earned Income for Purposes of IRC 911 (PDF)
sco_t_007r.pdf 2020-08-19 08:18:00 254.79 KB Taxability of Distributions Not From Accumulated Earnings & Profits (PDF)
cor_c_018.pdf 2020-08-19 08:13:00 124.15 KB LIFO Pooling Requirements (PDF)
int_t_221r.pdf 2020-08-14 14:23:00 225.13 KB Computation and Review of IRC 986(c) Gain or Loss -Pre-TCJA (PDF)
int_p_218.pdf 2020-07-17 14:35:00 69.99 KB FTC Limitation and Computation (PDF)
cor_c_017.pdf 2020-07-14 10:20:00 59.3 KB LIFO Conformity (PDF)
cor_c_016.pdf 2020-07-14 10:17:00 92.85 KB LIFO Conformity for U.S. Corporations with Foreign Subsidiaries Using LIFO (PDF)
cor_c_014.pdf 2020-07-14 10:15:00 93.15 KB Adopting LIFO (PDF)
sco_t_010.pdf 2020-07-14 10:14:00 394.19 KB Property Distribution (PDF)
sco_c_009.pdf 2020-07-14 10:12:00 320.74 KB General Overview of Distributions and Accumulated Earnings & Profits (PDF)
sco_t_008.pdf 2020-07-14 10:11:00 478.39 KB Distributions with Accumulated Earnings & Profits (PDF)
int_c_207.pdf 2020-05-26 14:51:00 282.34 KB int_c_207
int_c_042.pdf 2020-05-08 14:21:00 166.41 KB Overview of IRC 986(c) Gain or Loss Prior to Tax Cuts and Jobs Act of 2017 (PDF)
int_p_059.pdf 2020-05-08 14:20:00 71.91 KB Foreign Earned Income Exclusion Adjustment (PDF)
int_c_041.pdf 2020-05-08 14:19:00 87.28 KB Official Versus Free Market Exchange Rate (PDF)
cor_c_011.pdf 2020-05-08 14:13:00 296.5 KB IRC 481(a) Adjustments for IRC 263A Accounting Method Changes (PDF)
int_c_115r.pdf 2020-04-10 09:16:00 138.91 KB Overview of Statute of Limitations on the Assessment of Tax (PDF)
int_p_209.pdf 2020-04-07 14:40:00 2.59 MB Adjustments for Overwithholding on Form 1042 (PDF)
int_p_062.pdf 2020-03-10 15:11:00 107.57 KB How to Compute the AMT FTC (PDF)
ecr_c_277_05_01.pdf 2020-01-28 09:59:00 363 KB Overview of the Enhanced Oil Recovery Tax Credit (PDF)
wit_p_008_01_05r.pdf 2020-01-22 08:19:00 238.76 KB FDAP Payments -Statistical Sampling and Projection Procedures (PDF)
dce_p_252_04_03.pdf 2019-11-06 11:46:50 367.12 KB Examining a Taxpayer Electing a Partial Disposition of a Building (PDF)
wit_p_008_01_02.pdf 2019-10-21 14:22:00 154.19 KB Evaluation of Withholding Agent’s Electronic Books and Records on Reliability of Forms W-8 (PDF)
ftc_t_010_01_01.pdf 2019-09-06 07:30:00 126.77 KB ftc_t_010_01_01
usb_c_014_02_01_05.pdf 2019-07-31 14:05:00 132.36 KB usb c 014 02 01 05
cda_p_225_03_01.pdf 2019-06-13 13:35:00 187.85 KB Allocation of Success-Based Fees in a Covered Transaction (PDF)
CDA_T_225_04_02.pdf 2019-05-10 10:45:00 248.65 KB Transaction Costs in a Corporate Separation
tre_c_016_13_11.pdf 2019-04-30 00:00:00 100.74 KB Shipping and Air Transport Article Overview (PDF)
JTO_C_009_06_05_10.pdf 2019-04-05 16:08:00 64.04 KB Tax Home for Purposes of IRC Section 911
MAT_C_213_01_02.pdf 2019-04-05 16:05:00 107.03 KB Land Developers and Subcontractors -Proper Method of Accounting
pst_c_366_01_01_01.pdf 2019-02-26 07:20:00 122.69 KB Self-Employment Tax and Partners (PDF)
tre_t_016_07_03.pdf 2019-01-29 07:46:00 120.89 KB Preparatory and Auxiliary Treaty Exception to Permanent Establishment Status
fcu_t_018_02_01_08.pdf 2018-09-21 22:33:00 221.81 KB Disposition of Nonfunctional Currency
erc_p_278_04_01_01.pdf 2018-09-21 22:33:00 200.06 KB Examining the Qualifying Advanced Energy Project Credit
sco_p_53_05_01_03_06.pdf 2018-09-21 22:33:00 457.05 KB Losses Claimed in Excess of Basis
sco_c_53_04_02_01_04.pdf 2018-09-21 22:33:00 130.28 KB Valid Shareholder Debt Owed by S Corporation
tre_p_016_02_01_06.pdf 2018-09-21 22:33:00 320.2 KB Determining an Individual’s Residency for Treaty Purposes PDF
cda_p_225_01_01.pdf 2018-07-18 13:09:00 212.98 KB Examining a Transaction Costs Issue PDF
gbc_p_272_07_01_02.pdf 2018-05-14 11:41:00 297.54 KB ASC 730 Directive Computing Qualified Research Expenses
gbc_c_272_07_01_01.pdf 2018-05-14 11:39:00 196.11 KB ASC 730 Research and Development How It Relates to IRC 41 and 174
ftc_p_10_01_02_01.pdf 2018-04-17 11:58:09 174.32 KB Exhaustion of Administrative Remedies
ftc_p_10_01_01_01.pdf 2018-04-12 10:39:00 104.98 KB Reduced Foreign Taxes Under Treaty Provisions
sco_c_53_04_01_03_03.pdf 2018-01-11 14:25:10 85.52 KB Stock Basis Ordering Rules Static File
jto_c_09_07_03.pdf 2018-01-10 08:09:41 90.55 KB U.S. Territories Self-Employment Tax
dpl_c_02_01_01_01.pdf 2018-01-02 13:37:35 169.06 KB Substantial Contribution Test for CFC Manufacturing Exception