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Contents of Directory int_practice_units

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Name

Name	Date	Size	Description
WITCUP_15_1_01.PDF	2016-12-05 00:00:00	305.1 KB	WITCUP_15_1_01
WIT9442_02_02.pdf	2017-03-15 00:00:00	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	2016-08-16 00:00:00	182.05 KB	USBCUP 14 2 01
USBCUC_1422_04.pdf	2017-03-08 00:00:00	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
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	2016-12-05 00:00:00	701.13 KB	TRE9450_06_02
TRE9450_01_01.pdf	2016-12-05 00:00:00	607.8 KB	TRE9450_01_01
TRE945009_01.pdf	2016-09-28 00:00:00	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)
CDA_T_225_04_02.pdf	2019-05-10 10:45:00	248.65 KB	Transaction Costs in a Corporate Separation
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
dpl_c_02_01_01_01.pdf	2018-01-02 13:37:35	169.06 KB	Substantial Contribution Test for CFC Manufacturing Exception
ftc_c_10_02_05.pdf	2017-09-14 08:51:40	253.48 KB	Sourcing of Income
tre_c_016_13_11.pdf	2019-04-30 00:00:00	100.74 KB	Shipping and Air Transport Article Overview (PDF)
pst_c_366_01_01_01.pdf	2019-02-26 07:20:00	122.69 KB	Self-Employment Tax and Partners (PDF)
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_of_partnership_interest.pdf	2021-03-12 15:30:00	525.07 KB	Sale of a Partnership Interest Practice Unit
DPL9412_01_06.pdf	2016-11-07 00:00:00	224.61 KB	Sale by CFC to Unrelated Parties of Products Manufactured by Branch
RPWCUP_08_2_01.PDF	2016-12-05 00:00:00	542.11 KB	RPWCUP_08_2_01
RPWCUP_081_02.pdf	2017-03-08 00:00:00	321.81 KB	RPWCUP_081_02
RPWCUP8_03_01.pdf	2016-08-01 00:00:00	776.25 KB	RPWCUP8_03_01
RPW9424_01_02.pdf	2017-02-10 00:00:00	299.52 KB	RPW9424_01_02
RPW9424_01_03.pdf	2016-08-16 00:00:00	359.61 KB	RPW9424 01 03
rpw_t_08_01_01_01-01r.pdf	2016-11-08 00:00:00	222.53 KB	rpw t 08 01 01 01 01r pdf
rpw_cu_p_08_1_04.pdf	2016-07-15 00:00:00	113.59 KB	rpw cu p 08 1 04 pdf
rpw_cu_p_08_1_03.pdf	2016-06-02 00:00:00	259.69 KB	rpw cu p 08 1 03 pdf
RPA9414_01_01.pdf	2016-08-16 00:00:00	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
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)
producer_263a_computation.pdf	2021-02-25 15:54:00	341.78 KB	Producer's 263A Computation (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
partners-outside-basis.pdf	2021-06-10 16:38:50	441.01 KB	Partner’s Outside Basis
expense-allocation-apportionment.pdf	2021-11-05 17:34:00	381.43 KB	Overview – Expense Allocation/Apportionment in Calculation of the IRC 904 FTC Limitation (PDF)
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
ecr_c_277_05_01.pdf	2020-01-28 09:59:00	363 KB	Overview of the Enhanced Oil Recovery Tax Credit (PDF)
irc-987-branch-operations.pdf	2021-07-26 10:43:00	343.14 KB	Overview of IRC 987 and Branch Operations in a Foreign Currency