Beginning of main content
Int_practice_units
Contents of Directory int_practice_units
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| interest-on-deferred-tax-liability.pdf | 2021-12-14 08:39:00 | 433.46 KB | Interest on Deferred Tax Liability |
| expense-allocation-apportionment.pdf | 2021-11-05 17:34:00 | 381.43 KB | Overview – Expense Allocation/Apportionment in Calculation of the IRC 904 FTC Limitation (PDF) |
| education-nra-employee-pretcja.pdf | 2021-10-26 15:03:00 | 309.66 KB | Examining Education Expenses Claimed by Nonresident Alien Individual Employees |
| limitation-exchange-gain-loss-debt.pdf | 2021-09-16 11:11:00 | 325.99 KB | Limitation of Exchange Gain or Loss on Payment or Disposition of Debt Instrument |
| self-constructed-assets.pdf | 2021-09-16 10:56:00 | 298.97 KB | Section 263A Costs for Self-Constructed Assets |
| ftc-general-principles.pdf | 2021-09-01 07:38:00 | 240.9 KB | FTC (Business) General Principles |
| transfer-ptrship-foreign-partner.pdf | 2021-08-20 07:02:00 | 391.89 KB | Transfers of Property to Partnerships with a Related Foreign Partner (PDF) |
| penalty-understate-reportable.pdf | 2021-08-20 06:54:00 | 300.82 KB | Accuracy-Related Penalty on Understatements With Respect to Reportable Transactions (PDF) |
| penalty-reportable-transaction.pdf | 2021-08-04 11:32:00 | 333.74 KB | Penalty for Failure to Include Reportable Transaction Information with Return |
| irc-987-branch-operations.pdf | 2021-07-26 10:43:00 | 343.14 KB | Overview of IRC 987 and Branch Operations in a Foreign Currency |
| section-250-deduction-fdii.pdf | 2021-07-08 10:28:50 | 287.27 KB | IRC Section 250 Deduction: Foreign-Derived Intangible Income |
| revised-asc-730-directive.pdf | 2021-07-07 10:14:18 | 753.75 KB | Revised ASC 730 Directive - Computing Qualified Research Expense |
| foreign-tax-redeterminations.pdf | 2021-06-30 08:21:00 | 191.54 KB | Foreign Tax Redeterminations Practice Unit |
| allocation-methods_aircraft.pdf | 2021-06-30 05:53:00 | 504.81 KB | Allocation Methods of Personal Use of Aircraft |
| global_intangible_low_taxed_income.pdf | 2021-06-17 17:26:00 | 429.21 KB | Concepts of Global Intangible Low-Taxed Income |
| partners-outside-basis.pdf | 2021-06-10 16:38:50 | 441.01 KB | Partner’s Outside Basis |
| allocation_apportionment_deduct.pdf | 2021-05-20 12:00:00 | 252.56 KB | Allocation and Apportionment of Deductions |
| reasonable_cause_good_faith.pdf | 2021-04-02 14:41:00 | 212.44 KB | Reasonable Cause and Good Faith |
| liquidating_distributions_partner.pdf | 2021-04-02 14:35:00 | 314.84 KB | Liquidating Distributions of a Partner’s Interest in a Partnership |
| receipt_dividends_interest.pdf | 2021-03-29 13:19:00 | 272.23 KB | Receipt of Dividends or Interest from a Related CFC (PDF) |
| irc965-transition-tax-overview.pdf | 2021-03-23 14:36:37 | 261.4 KB | IRC 965 Transition Tax Overview |
| interest_cap_self_construed.pdf | 2021-02-12 17:39:00 | 841.6 KB | Interest Capitalization for Self-Constructed Assets (PDF) |
| recourse_nonrecourse.pdf | 2020-12-18 15:38:00 | 235.62 KB | Corporations Recourse vs Norecourse Liabilities Practice Unit |
| alternative-method-471-costs.pdf | 2020-12-04 09:02:00 | 263.95 KB | Alternative Method for Determining Section 471 Costs for UNICAP Purposes Practice Unit |
| modified-simplified-production.pdf | 2020-12-04 08:57:00 | 377.97 KB | Modified Simplified Production Method Practice Unit |
| int_t_226.pdf | 2020-09-30 17:05:00 | 227.36 KB | Cost Sharing Arrangements With Stock Based Compensation |
| int_c_220.pdf | 2020-09-17 22:25:00 | 328.69 KB | Overall Foreign and Domestic Losses (PDF) |
| cor_c_015.pdf | 2020-09-15 11:44:00 | 515.87 KB | Introduction to Dollar Value LIFO |
| int_p_222.pdf | 2020-09-09 17:48:00 | 217.04 KB | Foreign Earned Income Exclusion - Audit Techniques (PDF) |
| int_c_219.pdf | 2020-08-26 15:03:00 | 102.93 KB | Foreign Earned Income for Purposes of IRC 911 (PDF) |
| sco_t_007r.pdf | 2020-08-19 08:18:00 | 254.79 KB | Taxability of Distributions Not From Accumulated Earnings & Profits (PDF) |
| int_t_221r.pdf | 2020-08-14 14:23:00 | 225.13 KB | Computation and Review of IRC 986(c) Gain or Loss -Pre-TCJA (PDF) |
| cor_c_017.pdf | 2020-07-14 10:20:00 | 59.3 KB | LIFO Conformity (PDF) |
| cor_c_016.pdf | 2020-07-14 10:17:00 | 92.85 KB | LIFO Conformity for U.S. Corporations with Foreign Subsidiaries Using LIFO (PDF) |
| cor_c_014.pdf | 2020-07-14 10:15:00 | 93.15 KB | Adopting LIFO (PDF) |
| sco_t_010.pdf | 2020-07-14 10:14:00 | 394.19 KB | Property Distribution (PDF) |
| sco_c_009.pdf | 2020-07-14 10:12:00 | 320.74 KB | General Overview of Distributions and Accumulated Earnings & Profits (PDF) |
| sco_t_008.pdf | 2020-07-14 10:11:00 | 478.39 KB | Distributions with Accumulated Earnings & Profits (PDF) |
| int_c_207.pdf | 2020-05-26 14:51:00 | 282.34 KB | int_c_207 |
| int_c_042.pdf | 2020-05-08 14:21:00 | 166.41 KB | Overview of IRC 986(c) Gain or Loss Prior to Tax Cuts and Jobs Act of 2017 (PDF) |
| int_c_041.pdf | 2020-05-08 14:19:00 | 87.28 KB | Official Versus Free Market Exchange Rate (PDF) |
| cor_c_011.pdf | 2020-05-08 14:13:00 | 296.5 KB | IRC 481(a) Adjustments for IRC 263A Accounting Method Changes (PDF) |
| int_p_223.pdf | 2020-04-28 16:49:00 | 165.38 KB | Foreign Currency Translation |
| int_p_068.pdf | 2020-04-28 16:47:00 | 85.09 KB | Substantiation Requirements |
| cor_c_005.pdf | 2020-04-28 16:43:00 | 158.39 KB | Installment Method |
| int_c_115r.pdf | 2020-04-10 09:16:00 | 138.91 KB | Overview of Statute of Limitations on the Assessment of Tax (PDF) |
| int_p_209.pdf | 2020-04-07 14:40:00 | 2.59 MB | Adjustments for Overwithholding on Form 1042 (PDF) |
| int_p_062.pdf | 2020-03-10 15:11:00 | 107.57 KB | How to Compute the AMT FTC (PDF) |
| wit_p_008_01_05r.pdf | 2020-01-22 08:19:00 | 238.76 KB | FDAP Payments -Statistical Sampling and Projection Procedures (PDF) |
| dce_p_252_04_03.pdf | 2019-11-06 11:46:50 | 367.12 KB | Examining a Taxpayer Electing a Partial Disposition of a Building (PDF) |