This is a continuation of the Practice units page. To find years 2022 to 2020, see Practice units.
Practice units are available in Adobe PDF and must be viewed with the .
Years
2019
| Date | Title | Size |
|---|---|---|
| 10-21-2019 | Evaluation of Withholding Agent's Electronic Books and Records on Reliability of Forms W-8 PDF | 154KB |
| 07-31-2019 | Source of Income for Nonresident Alien Individuals PDF | 133KB |
| 06-13-2019 | Allocation of Success-Based Fees in a Covered Transaction PDF) | 187KB |
| 05-10-2019 | Transaction Costs in a Corporate Separation PDF | 275KB |
| 04-30-2019 | Shipping and Air Transport Article Overview PDF | 100KB |
| 04-05-2019 | Tax Home for Purposes of IRC Section 911 PDF | 79KB |
| 03-21-2019 | Competent Authority Revenue Procedure 2015-40 Guidance: Foreign-Initiated Adjustment(s) PDF | 222KB |
| 03-08-2019 | Competent Authority Process Under a MAP Article of a U.S. Income Tax Treaty PDF | 246KB |
| 01-29-2019 | Creation of a Permanent Establishment (PE) through the Activities of a Dependent Agent in the United States PDF | 162KB |
| 01-29-2019 | Preparatory and Auxiliary Treaty Exception to Permanent Establishment Status PDF | 120KB |
2018
| Date | Title | Size |
|---|---|---|
| 09-06-2018 | Determining an Individual's Residency for Treaty Purposes PDF | 320KB |
| 07-18-2018 | Examining a Transaction Costs Issue PDF | 212KB |
| 05-14-2018 | ASC 730 Research and Development - How It Relates to IRC 41 and 174 PDF | 196KB |
| 05-14-2018 | ASC 730 Directive - Computing Qualified Research Expenses PDF | 297KB |
| 05-14-2018 | Disposition of Nonfunctional Currency PDF | 221KB |
| 04-30-2018 | Losses Claimed in Excess of Basis PDF | 457KB |
| 04-17-2018 | Exhaustion of Administrative Remedies PDF | 174KB |
| 03-08-2018 | Valid Shareholder Debt Owed by S Corporation PDF | 130KB |
| 02-28-2018 | Functional Currency of a QBU PDF | 144KB |
| 02-08-2018 | Definition of Foreign Personal Holding Company Income and the Common Exceptions PDF | 160KB |
| 02-02-2018 | Adjustments to Debt Basis PDF | 564KB |
| 01-11-2018 | Stock Basis Ordering Rules PDF | 86KB |
| 01-10-2018 | U.S. Territories - Self-Employment Tax PDF | 90KB |
| 01-02-2018 | Substantial Contribution Test for CFC Manufacturing Exception PDF | 169KB |