Streamlined filing compliance procedures and section 965

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

SOI Tax Stats - 2006 Controlled foreign corporations metadata

SOI Tax Stats - 2006 Controlled Foreign Corporations Metadata
About IRS

SOI Tax Stats - Controlled foreign corporations

Corporation Tax Statistics Controlled Foreign Corporations
About IRS

SOI Tax Stats - 2004 Controlled foreign corporations metadata

SOI Tax Stats - 2004 Controlled Foreign Corporations Metadata
About IRS

Tax Cuts and Jobs Act: A comparison for large businesses and international taxpayers

The Tax Cuts and Jobs Act ("TCJA") made significant changes that affect international and domestic businesses, such as deductions, depreciation, expensing, tax credits and other tax items. This side-by-side comparison can help taxpayers understand the changes and plan accordingly.
News

SOI Tax Stats - International boycott report study terms and concepts

SOI Tax Stats - International Boycott Report Study Terms and Concepts
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Tax Professionals

SOI Tax Stats - 2008 Controlled foreign corporations metadata

SOI Tax Stats - 2008 Controlled Foreign Corporations Metadata
About IRS

Transactions of interest

Transactions of Interest
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Corporations

Appeals coordinated issues and Appeals settlement guidelines

Appeals develops settlement guidelines when an issue is coordinated by Compliance.
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Practice units: 2019 to 2014

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