Recommended by IRS

About Publication 523, Selling Your Home

Publication 523 explains the tax rules that apply when you sell your main home. In most cases, your main home is the one in which you live most of the time.

SOI Tax Stats - Corporation Source Book statistical tables 2007 (all sectors)

SOI Tax Stats - Corporation Source Book Statistical Tables 2007 (All Sectors)
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Tax Professionals

SOI Tax Stats - Corporation Source Book statistical tables 2003 (all sectors)

SOI Tax Stats - Corporation Source Book Statistical Tables 2003 (All Sectors)
About IRS
Tax Professionals

SOI Tax Stats - Corporation Source Book statistical tables 2008 (all sectors)

SOI Tax Stats - Corporation Source Book Statistical Tables 2008 (All Sectors)
About IRS
Tax Professionals

SOI Tax Stats - Corporation Source Book statistical tables 2001 (all sectors)

SOI Tax Stats - Corporation Source Book Statistical Tables 2001 (All Sectors)
About IRS

Announcements

Public pronouncements that have only immediate or short-term value specific to retirement plans.
General Information
Administrators

The Truth About Frivolous Tax Arguments — Section III

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.
Legal Guidance (Authoritative)

FIRPTA withholding

Information on the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) and how it affects a foreign person with real property interest.
General Information
Nonresidents

Section 7520 interest rates for prior years

To be used to value certain charitable interests in trusts. Pursuant to Internal Revenue Code §7520, the interest rate for a particular month is the rate that is 120 percent of the applicable federal midterm rate (compounded annually) for the month in which the valuation date falls. That rate is then rounded to the nearest two-tenths of one percent.
General Information
Small Businesses

Weighted average interest rate table

This table provides the monthly weighted-average rates and the monthly average rates of 30-year Treasury Securities. These rates are used in the determination of (1) the full funding limitation and current liability of a plan and (2) the minimum present value of a participant's benefit.
General Information
Administrators

The Truth About Frivolous Tax Arguments — Section I (D to E)

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