FAQs - Simplified method for home office deduction

Find answers to frequently asked questions about the simplified method for home office deduction.
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Small Businesses

Rental income and expenses - Real estate tax tips

Find out when you're required to report rental income and expenses on your property.
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Small Businesses

Simplified option for home office deduction

Beginning in tax year 2013 (returns filed in 2014), taxpayers may use a simplified option when figuring the deduction for business use of their home
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Small Businesses

Transfer pricing documentation best practices frequently asked questions (FAQs)

Find answers to FAQs and best practices on transfer pricing documentation.
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Large Businesses

Research Credit Claims Audit Techniques Guide (RCCATG): Credit for increasing research activities Section 41*

This guide provides guidance on the handling and evaluation of research credit claims.
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Businesses

Audit techniques guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41* - Qualified research activities

This audit techniques guide (ATG) sets forth the research credit technical advisors’ suggested guidelines for auditing research credit issues.
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Large Businesses

Allocating Mixed Service Costs Under IRC Section 263A to Certain Self-Constructed Property of Electric and Natural Gas Utilities

This directive provides guidance to LB&I examiners in determining whether a taxpayer's MSC to certain self-constructed tangible personal property (self-constructed property) is appropriate and should not be challenged. This directive applies to examination activity relating to electric utilities, natural gas utilities, and combined electric and natural gas utilities.
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Large Businesses

Examination and closing procedures Form 8697, Look-Back Interest

Examination and closing procedures Form 869, Look-Back Interest
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Businesses

Audit Techniques Guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41* - Substantiation and Recordkeeping

This Audit Techniques Guide (“ATG”) sets forth the Research Credit Technical Advisors’ suggested guidelines for auditing research credit issues.
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Large Businesses

Audit techniques guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41* - Research credit computation

This audit techniques guide (ATG) sets forth the research credit technical advisors’ suggested guidelines for auditing research credit issues.
General Information
Large Businesses