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Found 17 Matching Items; Displaying 11 - 17.

Clarifications for disregarded entity reporting and Section 743(b) reporting

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

SOI Tax Stats - Definitions of selected terms and concepts for corporate foreign tax credit

SOI Tax Stats - Corporate Foreign Tax Credit Study Terms and Concepts
About IRS
Tax Professionals

LB&I active campaigns

Large Business and International Compliance Campaigns in an active status.
General Information

FAQs Regarding the Aggregation Rules Under Section 448(c)(2) that Apply to the Section 163(j) Small Business Exemption

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.
General Information

Automated records

Automated Records (Rev. Proc. 98-25)
General Information
Large Businesses

SOI tax stats: What's new

Brief descriptions of recent major additions to tax stats are shown here.
About IRS
Tax Professionals

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
General Information
Large Businesses

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