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Abusive Trust Tax Evasion Schemes - Special Types of Trusts

Find IRS mailing addresses to file forms beginning with the number 8.

Listing of all the notices for the Inflation Reduction Act of 2022.

This page talks about the withholding tax on Foreign Partners' Share of effectively connected income (IRC 1446).

This Directive provides LB&I examiners with guidance regarding bad debt deductions claimed under § 166 by a Bank or Bank Subsidiary. In addition, this Directive clarifies that LB&I examiners will not challenge the inclusion of certain estimated selling costs in a Bank or Bank Subsidiary’s bad debt deduction.

Archive of announcements published in Internal Revenue on issues of interest to tax-exempt organizations.

An archive of email updates and alerts from the IRS about developments in exempt organizations tax law and regulations, upcoming IRS training and events, and other information.

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.

IRC Section 414(d) – Governmental Plans for Tribes

Data leakage is becoming more common throughout industry and government, leading to the development of software and procedural techniques to detect and prevent such occurrences. Research and guidance on data leakage in the IRS Safeguards Program is available for agencies.