Opportunity Zones
Opportunity Zones are an economic development tool that supports investment and growth in distressed areas of the United States. Invest in Opportunity Zones and defer tax on eligible gains.

 

Manufacturers' Energy Efficient Appliance Credit
Act Section 305 - Modifications of Energy Efficient Appliance Credit for Appliances Produced After 2007


Plug-In Electric Drive Vehicle Credit (IRC 30D)
Plug-In Electric Drive Vehicle Credit (IRC 30D) - Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.


Research Credit
Guidelines and audit technique guide are provided for field examiners on the examination of Research Credit cases.


Deducting Business Expenses
Find out what qualifies as a deductible business expense, including depreciation.


Abusive Tax Shelters and Transactions
The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions. This strategy includes guidance on abusive transactions, regulations governing tax shelters, a hotline for taxpayers to use to report abusive technical transactions, and enforcement activity against abusive tax shelter promoters and investors.