Practice units: 2019 to 2014

 

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

DateTitleSize
10-21-2019Evaluation of Withholding Agent's Electronic Books and Records on Reliability of Forms W-8 PDF154KB
07-31-2019Source of Income for Nonresident Alien Individuals PDF133KB
04-30-2019Shipping and Air Transport Article Overview PDF100KB
04-05-2019Tax Home for Purposes of IRC Section 911 PDF79KB
03-21-2019Competent Authority Revenue Procedure 2015-40 Guidance: Foreign-Initiated Adjustment(s) PDF222KB
03-08-2019Competent Authority Process Under a MAP Article of a U.S. Income Tax Treaty PDF246KB
01-29-2019Creation of a Permanent Establishment (PE) through the Activities of a Dependent Agent in the United States PDF162KB
01-29-2019Preparatory and Auxiliary Treaty Exception to Permanent Establishment Status PDF120KB

2018

DateTitleSize
09-06-2018Determining an Individual's Residency for Treaty Purposes PDF320KB
05-14-2018ASC 730 Research and Development - How It Relates to IRC 41 and 174 PDF196KB
05-14-2018ASC 730 Directive - Computing Qualified Research Expenses PDF297KB
05-14-2018Disposition of Nonfunctional Currency PDF221KB
04-17-2018Exhaustion of Administrative Remedies PDF174KB
02-28-2018Functional Currency of a QBU PDF144KB
02-08-2018Definition of Foreign Personal Holding Company Income and the Common Exceptions PDF160KB

2017

DateTitleSize
12-07-2017Employee Share of Employment Taxes - U.S. Citizens and Resident Aliens Working Abroad PDF105KB
11-21-2017Common Ownership or Control Under IRC 482 - Inbound PDF191KB
11-21-2017Common Ownership or Control Under IRC 482 - Outbound PDF205KB
11-06-2017Advance Pricing Agreement for Tangible Goods Transactions –Inbound PDF386KB
11-06-2017Advance Pricing Agreement for Tangible Goods Transactions –Outbound PDF319KB
09-15-2017Competent Authority Revenue Procedure 2015-40 Guidance: U.S.-Initiated Adjustment(s) PDF325KB
09-15-2017High Value Services: Technical and Marketing Fees – Inbound PDF261KB
06-06-2017Functional Currency Determination PDF118KB
01-30-2017Exchange Gains/Losses on Payables and Receivables Denominated in a Nonfunctional Currency PDF164KB
01-30-2017Sourcing of Exchange Gains or Losses in Currency Transactions PDF120KB
01-30-2017How to Assess Penalties for Failure to File Form 8886 Disclosing IRC 988 losses PDF191KB
01-04-2017IRC 367(d) Transactions in Conjunction with Cost Sharing Arrangements (CSA) PDF386KB

2016

DateTitleSize
11-14-2016Self-Employment Taxes - U.S. Citizens and Resident Aliens Working Abroad PDF114KB
09-23-2016Comparison of the Arm's Length Standard with Other Valuation Approaches – Outbound PDF117KB
09-23-2016Comparison of the Arm's Length Standard with Other Valuation Approaches – Inbound PDF116KB
08-19-2016Calculating Foreign Earned Income Exclusion – Partner in a Partnership with Foreign Earned Income PDF311KB
08-19-2016Foreign Housing Deduction (IRC 911) PDF255KB
07-20-2016Overview of Qualified Business Units (QBUs) PDF460KB
07-20-2016Overview of IRC Section 988 Nonfunctional Currency Transactions PDF525KB
07-20-2016Character of Exchange Gain or Loss on Currency Transactions PDF175KB
07-08-2016Foreign Housing Exclusion (IRC § 911) PDF240KB
05-12-2016Taxpayer's Affirmative Use of IRC 482 PDF214KB
04-06-2016Three Requirements of IRC 482 PDF246KB
03-18-2016Inbound Resale Price Method Routine Distributor PDF264KB
03-18-2016Computing Foreign Base Company Income for US Individual Shareholders PDF185KB
03-17-2016Verifying Refund Request of IRC 1445 Withholding on Dispositions of U.S. Real Property Interests PDF265KB
03-07-2016Residual Profit Split Method - Outbound PDF395KB
03-04-2016Review of Transfer Pricing Documentation by *Outbound Taxpayers PDF529KB
03-04-2016Outbound Services by US Companies to CFCs PDF247KB
02-19-2016Residual Profit Split Method - Inbound PDF381KB
02-19-2016Revenue Procedure 99-32 Inbound Guidance PDF443KB
02-12-2016Non-Services FDAP Income PDF300KB
02-08-2016Pricing of Platform Contribution Transaction (PCT) in Cost Sharing Arrangements (CSA) Acquisition of Subsequent IP PDF334KB
02-04-2016Change in Participation in a Cost Sharing Arrangement (CSA) – Controlled Transfer of Interest and Capability Variation PDF411KB

2015

DateTitleSize
12-01-2015Defining the Entity – Foreign Trusts PDF453KB
12-01-2015Foreign Grantor Trust Determination – Part II – Sections 671-678 PDF675KB
12-01-2015Foreign Grantor Trust Determinations – Part I – Section 679 PDF673KB
11-13-2015Overview of Subpart F Income for U.S. Individual Shareholders PDF265KB
11-04-2015License of Intangible Property from U.S. Parent to a Foreign Subsidiary PDF268KB
10-29-2015Definition of Appropriate Exchange Rate Overview PDF184KB
10-01-2015Treaty Exemption of Income from Teaching PDF348KB
09-09-2015Accounting for Intangibles and Services Associated with the Sale of Tangible Property - Outbound PDF371KB
08-28-2015Overview of IRC 482 PDF485KB
08-21-2015Sourcing of Fringe Benefits for FTC Limitation PDF316KB
08-21-2015U.S. Territories – Determining Bona Fide Residency Status PDF275KB
08-21-2015Calculating Foreign Earned Income Exclusion -Employee PDF174KB
08-21-2015Effectively Connected Income (ECI) PDF183KB

2014

DateTitleSize
12-15-2014Disposition of a Portion of an Integrated Hedge PDF430KB
12-15-2014License of Foreign Owned Intangible Property by US Entity PDF334KB
12-15-2014Management Fees PDF331KB
12-15-2014Purchase of Tangible Goods from a Foreign Parent CUP Method PDF711KB
12-15-2014CPM Simple Distributor Inbound PDF354KB
12-15-2014Foreign Shareholder Activities and Duplicative Services PDF511KB
12-15-2014Best Method Determination for an Inbound Distributor PDF567KB
12-15-2014Services Cost Method Inbound Services PDF293KB
12-15-2014Arms Length Standard PDF600KB
12-15-2014Comparability Analysis for Tangible Goods Transactions Inbound PDF541KB
12-15-2014Review of Transfer Pricing Documentation by Inbound Taxpayers PDF454KB
12-15-2014Pricing of Platform Contribution Transaction in Cost Sharing Arrangements Initial Transaction PDF478KB
12-15-2014Cost Sharing Arrangements vs Licensing Alternative PDF442KB
12-15-2014Distinguishing Between Sale License and other Transfers of Intangibles to CFCs by US Transferors PDF509KB
12-15-2014Sale of Tangible Goods from a CFC to a USP CUP Method PDF360KB
12-15-2014CPM Simple Distributor Outbound PDF534KB
12-15-2014Revenue Procedure 99-32 Outbound Guidance PDF707KB
12-15-2014Comparability Analysis for Tangible Goods Transactions Outbound PDF435KB
12-15-2014Substantial Presence Test PDF498KB
12-15-2014Qualification for Treaty Benefits under the Publicly Traded Test PDF608KB
12-15-2014Creation of a Permanent Establishment through the Activities of Seconded Employees in the United States PDF702KB
Page Last Reviewed or Updated: 31-Jul-2026