Legal advice issued by associate chief counsel

Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.
Legal Guidance (Authoritative)
Tax Professionals

Charities and nonprofits A-Z site index (F-J)

Letters (F-J) page of a site map of the Nonprofits and Charities pages of IRS designed to make the web site easier to navigate
General Information
Charities and Nonprofits

Frequently asked questions about Form 1023

Frequently asked questions about Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
General Information
Charities and Nonprofits

Tax withholding for government workers

Explanation of special employment tax status of elected and appointed officials.
General Information
Governments

SOI Tax Stats - 2008 Controlled foreign corporations metadata

SOI Tax Stats - 2008 Controlled Foreign Corporations Metadata
About IRS

Employers Must Withhold FICA Taxes for Aliens who Change Visa Status to H1B

Employers Must Withhold FICA Taxes for Aliens who Change Visa Status to H-1B
General Information
Governments

Section 7216 information center

Find information about Section 7216 including FAQs and revenue rulings.
About IRS
Tax Professionals

SOI Tax Stats - Split-interest trust study terms and concepts

SOI Tax Stats - Split-Interest Trust Study Terms and Concepts
About IRS

Small Business Health Care Tax Credit Questions and Answers: Determining FTEs and Average Annual Wages

Questions and answers on determining FTEs and average annual wages for purposes of the small business health care tax credit.
News

SOI Tax Stats - 2006 Controlled foreign corporations metadata

SOI Tax Stats - 2006 Controlled Foreign Corporations Metadata
About IRS