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Int_practice_units
Contents of Directory int_practice_units
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| WITCUP_15_1_01.PDF | 2014-11-05 00:00:01 | 305.1 KB | WITCUP_15_1_01 |
| WIT9442_02_02.pdf | 2016-03-17 00:00:01 | 264.99 KB | wit9442 02 02 |
| 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 |
| sco_c_53_04_02_01_04.pdf | 2018-09-21 22:33:00 | 130.28 KB | Valid Shareholder Debt Owed by S Corporation |
| USBCUP_14_2_01.pdf | 2015-08-21 00:00:01 | 182.05 KB | USBCUP 14 2 01 |
| USBCUC_1422_04.pdf | 2016-03-09 00:00:01 | 3.64 MB | USBCUC_1422_04 |
| usb_c_014_02_01_05.pdf | 2019-07-31 14:05:00 | 132.36 KB | usb c 014 02 01 05 |
| jto_c_09_07_03.pdf | 2018-01-10 08:09:41 | 90.55 KB | U.S. Territories Self-Employment Tax |
| wit_c_15_02_05.pdf | 2017-10-20 11:18:19 | 136.45 KB | U.S. Real Property Holding Corporations - USRPHC Status PDF |
| us-persons-abroad-child-tax-credit.pdf | 2025-04-11 15:09:58 | 268.6 KB | U.S. Persons Residing Abroad Claiming Additional Child Tax Credit |
| 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 |
| TRE9450_06_02.pdf | 2014-11-05 00:00:01 | 701.13 KB | TRE9450_06_02 |
| TRE9450_01_01.pdf | 2014-11-05 00:00:01 | 607.8 KB | TRE9450_01_01 |
| TRE945009_01.pdf | 2015-10-01 00:00:01 | 348.14 KB | TRE945009_01 |
| 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) |
| 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 |
| taxation-beneficiary-foreign-non-grantor-trust-r.pdf | 2023-11-30 15:54:29 | 359.38 KB | Taxation of Beneficiary of a Foreign Non-Grantor Trust (PDF) |
| sco_t_007r.pdf | 2020-08-19 08:18:00 | 254.79 KB | Taxability of Distributions Not From Accumulated Earnings & Profits (PDF) |
| tax-shelter-promoter.pdf | 2021-12-14 08:45:00 | 367.26 KB | Tax Shelter Promoter Investigations Under IRC 6700 |
| JTO_C_009_06_05_10.pdf | 2019-04-05 16:08:00 | 64.04 KB | Tax Home for Purposes of IRC Section 911 |
| int_p_068.pdf | 2020-04-28 16:47:00 | 85.09 KB | Substantiation Requirements |
| dpl_c_02_01_01_01.pdf | 2018-01-02 13:37:35 | 169.06 KB | Substantial Contribution Test for CFC Manufacturing Exception |
| sourcing-salary-compensation.pdf | 2025-03-24 09:09:23 | 315.02 KB | Sourcing of Salary and Compensation |
| sourcing-multi-year-compensation-arrangements.pdf | 2025-04-11 15:05:47 | 262.81 KB | Sourcing of Multi-Year Compensation Arrangements Including Stock Options for FTC Limitation |
| tre_c_016_13_11.pdf | 2019-04-30 00:00:00 | 100.74 KB | Shipping and Air Transport Article Overview (PDF) |
| self-employment-tax-partners.pdf | 2025-03-24 10:35:27 | 256.19 KB | Self-Employment Tax and Partners |
| section-861-home-office-stewardship-expenses.pdf | 2025-04-11 15:01:39 | 395.94 KB | Section 861 - Home Office and Stewardship Expenses |
| self-constructed-assets.pdf | 2021-09-16 10:56:00 | 298.97 KB | Section 263A Costs for Self-Constructed Assets |
| section-245a-dividend-received.pdf | 2022-01-04 09:44:00 | 309.41 KB | Section 245A Dividend Received Deduction Overview |
| sale-partnership-interest.pdf | 2025-03-24 10:35:39 | 529.19 KB | Sale of a Partnership Interest |
| DPL9412_01_06.pdf | 2015-10-29 00:00:00 | 224.61 KB | Sale by CFC to Unrelated Parties of Products Manufactured by Branch |
| RPWCUP_081_02.pdf | 2016-03-09 00:00:01 | 321.81 KB | RPWCUP_081_02 |
| RPWCUP8_03_01.pdf | 2015-08-04 00:00:01 | 776.25 KB | RPWCUP8_03_01 |
| RPW9424_01_02.pdf | 2015-08-04 00:00:01 | 299.52 KB | RPW9424_01_02 |
| RPW9424_01_03.pdf | 2015-08-21 00:00:01 | 359.61 KB | RPW9424 01 03 |
| rpw_t_08_01_01_01-01r.pdf | 2016-11-08 00:00:01 | 222.53 KB | rpw t 08 01 01 01 01r pdf |
| rpw_cu_p_08_1_04.pdf | 2016-06-02 00:00:01 | 113.59 KB | rpw cu p 08 1 04 pdf |
| rpw_cu_p_08_1_03.pdf | 2016-06-02 00:00:01 | 259.69 KB | rpw cu p 08 1 03 pdf |
| RPA9414_01_01.pdf | 2015-08-21 00:00:01 | 349.36 KB | RPA9414 01 01 |
| revised-asc-730-directive.pdf | 2021-07-07 10:14:18 | 753.75 KB | Revised ASC 730 Directive - Computing Qualified Research Expense |
| ftc_p_10_01_01_01.pdf | 2018-04-12 10:39:00 | 104.98 KB | Reduced Foreign Taxes Under Treaty Provisions |
| reduced-foreign-taxes-under-treaty.pdf | 2025-04-03 07:52:20 | 365.31 KB | Reduced Foreign Taxes Under Treaty Provisions |
| recourse-vs-nonrecourse-liabilities.pdf | 2025-02-04 10:50:51 | 213.95 KB | Recourse vs. Nonrecourse Liabilities |
| receipt_dividends_interest.pdf | 2021-03-29 13:19:00 | 272.23 KB | Receipt of Dividends or Interest from a Related CFC (PDF) |
| reasonable_cause_good_faith.pdf | 2021-04-02 14:41:00 | 212.44 KB | Reasonable Cause and Good Faith |
| sco_t_010.pdf | 2020-07-14 10:14:00 | 394.19 KB | Property Distribution (PDF) |
| tre_t_016_07_03.pdf | 2019-01-29 07:46:00 | 120.89 KB | Preparatory and Auxiliary Treaty Exception to Permanent Establishment Status |
| penalty-reportable-transaction.pdf | 2021-08-04 11:32:00 | 333.74 KB | Penalty for Failure to Include Reportable Transaction Information with Return |
| partnersoutsidebasis.pdf | 2025-02-04 10:54:05 | 418.31 KB | Partner’s Outside Basis |
| partners-outside-basis.pdf | 2021-06-10 16:38:50 | 441.01 KB | Partner’s Outside Basis |