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Non-precedential legal advice re: Entity Classification of Liechtenstein Anstalts and Stiftungs

Foreign "controlled" generally indicates U.S. corporations that have a foreign entity that owns 50 percent or more of the corporation's voting stock.

Frequently asked questions about income and price limitations for the new Clean Vehicle Credit.

These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.

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

These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.

Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.

Find information about Section 7216 including FAQs and revenue rulings.

The State and County tables in this section present financial data reported by individual owners of unincorporated businesses on Form 1040, Schedule C, Profit or Loss From Business (Sole Proprietorship), and Form 1065, U.S. Return of Partnership Income.

Retirement plan sponsors can submit voluntary closing agreement requests to the IRS Employee Plans Voluntary Compliance function.