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 Acrobat Reader.
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 |
| 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 |
| 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 |