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Instructions for taxpayers who use the streamlined filing compliance procedures to file tax years which include a section 965(a) "transition tax."

Transactions of Interest

Appeals develops settlement guidelines when an issue is coordinated by Compliance.

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.

FAQs for disregarded entity (DE) reporting and for section 743(b) reporting.

Large Business and International Compliance Campaigns in an active status.

These FAQs provide an overview of the aggregation rules that apply for purposes of the gross receipts test under Internal Revenue Code (Code) section 448(c) (section 448(c) gross receipts test), and that apply in determining whether a taxpayer meets the small business exemption under section 163(j) of the Code. Please refer to the Code and Income Tax Regulations for the aggregation rules.

Automated Records (Rev. Proc. 98-25)

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