SOI tax stats - International TCJA studies

The Tax Cuts and Jobs Act of 2017 (P.L.115-97) added new section 59A (Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts), which applies to large corporations that have the ability to reduce U.S. tax liabilities by making deductible payments to foreign related parties. This page contains statistics on the filings of Forms 8991, 8992, and 8993.
General Information

Tax Reform Guidance: Notices

Major tax reform was approved by Congress in the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The IRS is implementing this major tax legislation that will affect both individuals and businesses. We will provide information and guidance to taxpayers, businesses and the tax community as it becomes available.
General Information

Find information on complex tax topics

Find resources to help you on topics too complex for telephone assistors to help you with.
General Information
Individuals, Tax Professionals, Businesses

Practice units

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.
General Information
Corporations