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Int_practice_units
Contents of Directory int_practice_units
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| wit_p_008_01_02.pdf | 2019-10-21 14:22:00 | 154.19 KB | Evaluation of Withholding Agent’s Electronic Books and Records on Reliability of Forms W-8 (PDF) |
| usb_c_014_02_01_05.pdf | 2019-07-31 14:05:00 | 132.36 KB | usb c 014 02 01 05 |
| cda_p_225_03_01.pdf | 2019-06-13 13:35:00 | 187.85 KB | Allocation of Success-Based Fees in a Covered Transaction (PDF) |
| CDA_T_225_04_02.pdf | 2019-05-10 10:45:00 | 248.65 KB | Transaction Costs in a Corporate Separation |
| tre_c_016_13_11.pdf | 2019-04-30 00:00:00 | 100.74 KB | Shipping and Air Transport Article Overview (PDF) |
| JTO_C_009_06_05_10.pdf | 2019-04-05 16:08:00 | 64.04 KB | Tax Home for Purposes of IRC Section 911 |
| MAT_C_213_01_02.pdf | 2019-04-05 16:05:00 | 107.03 KB | Land Developers and Subcontractors -Proper Method of Accounting |
| isi_p_006_09_03_01.pdf | 2019-03-21 00:00:00 | 222.65 KB | Competent Authority Revenue Procedure 2015-40 Guidance: Foreign-Initiated Adjustment(s) |
| tre_c_016_12_10.pdf | 2019-03-08 00:00:00 | 246.18 KB | Competent Authority Process Under a MAP Article of a U.S. Income Tax Treaty |
| tre_t_016_07_03.pdf | 2019-01-29 07:46:00 | 120.89 KB | Preparatory and Auxiliary Treaty Exception to Permanent Establishment Status |
| tre_t_016_07_02.pdf | 2019-01-29 00:00:00 | 162.41 KB | eation of a Permanent Establishment (PE) through the Activities of a Dependent Agent in the United States |
| dce_p_252_04_02.pdf | 2018-11-05 00:00:00 | 131.71 KB | Identifying a Taxpayer Electing a Partial Disposition of a Building |
| sco_p_53_05_01_03_06.pdf | 2018-09-21 22:33:00 | 457.05 KB | Losses Claimed in Excess of Basis |
| sco_c_53_04_02_01_04.pdf | 2018-09-21 22:33:00 | 130.28 KB | Valid Shareholder Debt Owed by S Corporation |
| tre_p_016_02_01_06.pdf | 2018-09-21 22:33:00 | 320.2 KB | Determining an Individual’s Residency for Treaty Purposes PDF |
| fcu_t_018_02_01_08.pdf | 2018-09-21 22:33:00 | 221.81 KB | Disposition of Nonfunctional Currency |
| cda_p_225_01_01.pdf | 2018-07-18 13:09:00 | 212.98 KB | Examining a Transaction Costs Issue PDF |
| gbc_p_272_07_01_02.pdf | 2018-05-14 11:41:00 | 297.54 KB | ASC 730 Directive Computing Qualified Research Expenses |
| gbc_c_272_07_01_01.pdf | 2018-05-14 11:39:00 | 196.11 KB | ASC 730 Research and Development How It Relates to IRC 41 and 174 |
| ftc_p_10_01_02_01.pdf | 2018-04-17 11:58:09 | 174.32 KB | Exhaustion of Administrative Remedies |
| ftc_p_10_01_01_01.pdf | 2018-04-12 10:39:00 | 104.98 KB | Reduced Foreign Taxes Under Treaty Provisions |
| fcu_p_18_03_02_02.pdf | 2018-02-28 09:24:30 | 144.28 KB | Functional Currency of a QBU |
| fen_c_11_01_01_02-03.pdf | 2018-02-08 16:34:52 | 160.76 KB | Definition of Foreign Personal Holding Company Income and the Common Exceptions |
| sco_c_53_04_02_02_05.pdf | 2018-02-02 08:04:21 | 564.1 KB | Adjustments to Debt Basis |
| sco_c_53_04_01_03_03.pdf | 2018-01-11 14:25:10 | 85.52 KB | Stock Basis Ordering Rules Static ob体育 |
| jto_c_09_07_03.pdf | 2018-01-10 08:09:41 | 90.55 KB | U.S. Territories Self-Employment Tax |
| dpl_c_02_01_01_01.pdf | 2018-01-02 13:37:35 | 169.06 KB | Substantial Contribution Test for CFC Manufacturing Exception |
| sco_c_53_04_01_01_01r.pdf | 2017-12-14 15:54:08 | 108.54 KB | Initial Stock Basis |
| rpa_p_04_01_03_01.pdf | 2017-12-13 15:08:00 | 316.28 KB | Calculation of the IRC 956 Inclusion |
| jto_c_09_03_01.pdf | 2017-12-07 13:46:00 | 105.39 KB | Employee Share of Employment Taxes - U.S. Citizens and Resident Aliens Working Abroad |
| jto_t_09_06_02_01.pdf | 2017-12-07 13:38:00 | 152.89 KB | U.S. Persons Residing Abroad Claiming Additional Child Tax Credit |
| iso_c_01_02.pdf | 2017-11-21 12:38:41 | 205.21 KB | Common Ownership or Control Under IRC 482 - Outbound |
| isi_c_06_02.pdf | 2017-11-21 12:20:34 | 191.95 KB | Common Ownership or Control Under IRC 482 - Inbound |
| sco_c_53_04_01_02_02.pdf | 2017-11-20 14:28:23 | 186.75 KB | Adjustments to Stock Basis |
| iso_p_01_05_04.pdf | 2017-11-06 15:43:21 | 337.09 KB | Advance Pricing Agreement for Tangible Goods Transactions –Outbound |
| isi_p_06_07_07.pdf | 2017-11-06 15:38:35 | 405.53 KB | Advance Pricing Agreement for Tangible Goods Transactions –Inbound |
| wit_c_15_02_05.pdf | 2017-10-20 11:18:19 | 136.45 KB | U.S. Real Property Holding Corporations - USRPHC Status PDF |
| ore_c_19_02_01.pdf | 2017-10-20 11:14:08 | 186.32 KB | Overview of Entity Classification Regulations (a/k/a Check-the-Box) |
| wit_t_15_02_01.pdf | 2017-10-20 10:48:56 | 151.73 KB | Overview of Withholding under FIRPTA for Sales by Individuals PDF |
| fen_p_11_01_02_01_02r.pdf | 2017-10-10 11:11:17 | 259.3 KB | Failure to ob体育 the Form 5471 |
| iso_p_01_07_03_01.pdf | 2017-09-15 19:05:49 | 334.21 KB | Competent Authority Revenue Procedure 2015-40 Guidance: U.S.-Initiated Adjustment(s) |
| isi_t_06_05_02.pdf | 2017-09-15 19:03:21 | 271.23 KB | High Value Services: Technical and Marketing Fees –Inbound |
| wit_p_15_01_03.pdf | 2017-09-14 09:02:29 | 241.6 KB | Verifying Refund Requests of IRC 1441 Withholding on FDAP Income |
| ftc_c_10_01_03.pdf | 2017-09-14 08:59:11 | 116.77 KB | Creditable Foreign Taxes |
| iga_c_17_03_01_02.pdf | 2017-07-19 10:49:51 | 143.01 KB | The Meaning of Substantially Complete with Reference to International Information Return Penalties |
| fcu_c_18_03_02_0.pdf | 2017-07-13 12:53:11 | 118.86 KB | Functional Currency Determination |
| jto_p_09_06_05_06.pdf | 2017-04-24 00:00:01 | 172.57 KB | jto p 09 06 05 06 pdf |
| DPLCU_P_2_3_13.pdf | 2017-03-15 00:00:00 | 156.77 KB | dplcu p 2 3 13 |
| RPWCUP_081_02.pdf | 2017-03-08 00:00:00 | 321.81 KB | RPWCUP_081_02 |
| ftm_c_03_03_05_01.pdf | 2017-03-01 00:00:01 | 184.08 KB | ftm c 03 03 05 01 pdf |