Abusive trust tax evasion schemes- Facts (Section V)

Abusive trust tax evasion schemes - accessing offshore funds.
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Tips for requesting a Private Letter Ruling on actuarial issues

In an effort to reduce processing delays and improve your experience with the actuarial private letter ruling process, we identified the following list of common errors and issues that tend to slow down the process.
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Individuals, Tax Professionals, Administrators

Topic no. 356, Decedents

Topic No. 356 Decedents
Tax Topics

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

Retirement topics - Hardship distributions

Retirement Topics - Hardship Distributions
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Administrators

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

FAQs for disaster victims

Headliners 149, 151, 153, 156, 158, 167, 172, 175, 180 and 182 have been combined to show all FAQs in this document. Answers to further questions are in development and this document will be updated as responses are received.
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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