Private foundations

A brief explanation of the rules for classifying charitable organizations as private foundations, and the effect of private foundation classification.
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Charities and Nonprofits

SOI Tax Stats - Partnership study explanation of selected terms

SOI Tax Stats - Partnership Study Explanation of Selected Terms
About IRS

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

Offer in compromise (OIC) disagreed items

It would be helpful for you to list specific items you do not agree with before you prepare your request for an appeal and the reason for the disagreement.
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Massachusetts business owner indicted for over $18 million Paycheck Protection Program fraud

Sept. 13, 2024 — A Carlisle man has been indicted by a federal grand jury for allegedly submitting fraudulent Paycheck Protection Program (PPP) loan applications on behalf of multiple companies he owns and controls.
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News Media

SOI Tax Stats - SOI Bulletin: Spring 2009

SOI Bulletin: Spring 2009
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Tax Professionals

Co-leader of COVID-19 loan fraud ring extradited from Montenegro to begin serving prison sentence

February 28, 2023 — A Southern California woman who fled to Montenegro to avoid serving a lengthy prison sentence has been returned to the United States after spending approximately one year as a fugitive.
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News Media

Find information on complex tax topics

Find resources to help you on topics too complex for telephone assistors to help you with.
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Individuals, Tax Professionals, Businesses

SOI Tax Stats - Research papers by conference and year

Research papers by conference and year
About IRS
Tax Professionals

SOI Tax Stats - Definitions of selected terms and concepts for personal wealth

This page contains definitions for selected terms and concepts used in SOI's Personal Wealth Study.
About IRS