Use of electronic accounting software records: Frequently asked questions and answers

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

Offer in compromise FAQs

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

Charitable contribution deductions

Understand the rules covering income tax deductions for charitable contributions by individuals.
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Charities and Nonprofits

401(k) plan Fix-it Guide - You didn't use the plan definition of compensation correctly for all deferrals and allocations

401(k) Fix-It Guide - You didn't use the plan definition of compensation correctly for all deferrals and allocations.
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Administrators

Netherlands technical explanation

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
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Large Businesses

Slovenia Treasury explanation

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
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Large Businesses

Frequently asked questions on estate taxes

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

Retirement Plans FAQs regarding SIMPLE IRA Plans

Get answers to commonly asked questions about Savings Incentive Match Plans for Employees (SIMPLE IRA Plans).
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Individuals, Administrators

Form 1116 — Certain income re-sourced by treaty - YouTube video text script

Form 1116 — Certain income re-sourced by treaty - YouTube video text script
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Tax Professionals

Exempt organizations revenue rulings (1979-1954)

Exempt organizations revenue rulings for the years 1979-1954.
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Charities and Nonprofits