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Qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trust (WT) frequently asked questions (FAQs)

Defines final property regulations, who the tangible property regulations apply to and the important aspects of the final regulations. The procedures by which a taxpayer may obtain the automatic consent of the Commissioner of Internal Revenue to change to the methods of accounting.

Mortgage & interest expense for individuals with partnership interests Form 1116 and Sch. K-3 - YouTube video text script

"The Truth About Frivolous Tax Arguments" addresses frivolous tax arguments in general. This document was updated March 2022.

Frequently asked questions about the Tax Year 2021/Filing Season 2022 Child Tax Credit: Basics

The following questions and answers were prepared in response to inquiries that have been proposed to the IRS by US withholding agents, major corporations and multinational companies outside of the financial service community.

Specific Provisions Related to Self-Employed Individuals FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021

IRS statements and announcements from 2006 through pressent.

This issue snapshot will discuss situations in which management contracts providing for private companies to manage tax-exempt-financed facilities may result in excessive private business use.

Section III of "The Truth About Frivolous Tax Arguments" explains the penalties that the courts may impose on those who pursue tax cases on frivolous grounds. This document was updated March 2022.