Retirement topics - Hardship distributions

Retirement Topics - Hardship Distributions
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Administrators

Audit techniques guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41* - Qualified research activities

This audit techniques guide (ATG) sets forth the research credit technical advisors’ suggested guidelines for auditing research credit issues.
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Large Businesses

FAQs for disaster victims

Headliners 149, 151, 153, 156, 158, 167, 172, 175, 180 and 182 have been combined to show all FAQs in this document. Answers to further questions are in development and this document will be updated as responses are received.
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Examination and closing procedures Form 8697, Look-Back Interest

Examination and closing procedures Form 869, Look-Back Interest
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Businesses

Allocating Mixed Service Costs Under IRC Section 263A to Certain Self-Constructed Property of Electric and Natural Gas Utilities

This directive provides guidance to LB&I examiners in determining whether a taxpayer's MSC to certain self-constructed tangible personal property (self-constructed property) is appropriate and should not be challenged. This directive applies to examination activity relating to electric utilities, natural gas utilities, and combined electric and natural gas utilities.
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Large Businesses

Audit Techniques Guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41* - Substantiation and Recordkeeping

This Audit Techniques Guide (“ATG”) sets forth the Research Credit Technical Advisors’ suggested guidelines for auditing research credit issues.
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Large Businesses

Audit techniques guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41* - Research credit computation

This audit techniques guide (ATG) sets forth the research credit technical advisors’ suggested guidelines for auditing research credit issues.
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Large Businesses

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
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Tax Professionals

Baltimore man indicted for allegedly submitting fraudulent Covid-19 relief loan applications and stealing the identity of a tax preparer

June 30, 2022 — Defendant alleged to have submitted falsified tax documents, fraudulent economic disaster relief loan applications, and CARES Act Paycheck Program Protection loan applications on behalf of his recently revived company
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News Media

What is taxable and nontaxable income?

Find out what and when income is taxable and nontaxable, including employee wages, fringe benefits, barter income and royalties.
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Small Businesses