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Find out what and when income is taxable and nontaxable, including employee wages, fringe benefits, barter income and royalties.

Find resources to help you on topics too complex for telephone assistors to help you with.

The Service has prepared a comprehensive audit technique guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.

Answers to frequently asked questions when using electronic accounting software record files in Small Business/Self-employed examinations.

Frequently asked questions provides information on the offer process from submission to closure.

TREASURY DEPARTMENT TECHNICAL EXPLANATION OF THE CONVENTION BETWEEN THE UNITED STATES OP AMERICA AND THE KINGDOM OF THE NETHERLANDS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME SIGNED AT WASHINGTON ON DECEMBER 18, 1992 AND PROTOCOL SIGNED AT WASHINGTON ON OCTOBER 13, 1993 GENERAL EFFECTIVE DATE UNDER ARTICLE 37: 1 JANUARY 1994

Department of the Treasury Technical Explanation of the Convention Between the Government of the United States of America and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital

Find common questions and answers about estate taxes, including requirements for filing, selling inherited property and taxable gifts.

Find answers to commonly asked questions about employer shared responsibility provisions under the Affordable Care Act (ACA).

Find common questions and answers about gift taxes, including what is considered a gift, which gifts are taxable and which are not and who pays the gift tax.