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Int_practice_units
Contents of Directory int_practice_units
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| 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 |
| 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 |
| wit_p_008_01_05r.pdf | 2020-01-22 08:19:00 | 238.76 KB | FDAP Payments -Statistical Sampling and Projection Procedures (PDF) |
| wit_p_008_01_02.pdf | 2019-10-21 14:22:00 | 154.19 KB | Evaluation of Withholding Agent’s Electronic Books and Records on Reliability of Forms W-8 (PDF) |
| wit_c_15_02_05.pdf | 2017-10-20 11:18:19 | 136.45 KB | U.S. Real Property Holding Corporations - USRPHC Status PDF |
| usb_c_014_02_01_05.pdf | 2019-07-31 14:05:00 | 132.36 KB | usb c 014 02 01 05 |
| 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 |
| tre_t_016_07_03.pdf | 2019-01-29 07:46:00 | 120.89 KB | Preparatory and Auxiliary Treaty Exception to Permanent Establishment Status |
| tre_t_016_07_02.pdf | 2019-01-29 00:00:00 | 162.41 KB | eation of a Permanent Establishment (PE) through the Activities of a Dependent Agent in the United States |
| tre_p_016_02_01_06.pdf | 2018-09-21 22:33:00 | 320.2 KB | Determining an Individual’s Residency for Treaty Purposes PDF |
| tre_c_016_13_11.pdf | 2019-04-30 00:00:00 | 100.74 KB | Shipping and Air Transport Article Overview (PDF) |
| tre_c_016_12_10.pdf | 2019-03-08 00:00:00 | 246.18 KB | Competent Authority Process Under a MAP Article of a U.S. Income Tax Treaty |
| 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) |
| 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) |
| tax-shelter-promoter.pdf | 2021-12-14 08:45:00 | 367.26 KB | Tax Shelter Promoter Investigations Under IRC 6700 |
| 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 |
| self-employment-tax-partners.pdf | 2025-03-24 10:35:27 | 256.19 KB | Self-Employment Tax and Partners |
| self-constructed-assets.pdf | 2021-09-16 10:56:00 | 298.97 KB | Section 263A Costs for Self-Constructed Assets |
| section-861-home-office-stewardship-expenses.pdf | 2025-04-11 15:01:39 | 395.94 KB | Section 861 - Home Office and Stewardship Expenses |
| section-250-deduction-fdii.pdf | 2021-07-08 10:28:50 | 287.27 KB | IRC Section 250 Deduction: Foreign-Derived Intangible Income |
| section-245a-dividend-received.pdf | 2022-01-04 09:44:00 | 309.41 KB | Section 245A Dividend Received Deduction Overview |
| sco_t_010.pdf | 2020-07-14 10:14:00 | 394.19 KB | Property Distribution (PDF) |
| sco_t_008.pdf | 2020-07-14 10:11:00 | 478.39 KB | Distributions with Accumulated Earnings & Profits (PDF) |
| sco_t_007r.pdf | 2020-08-19 08:18:00 | 254.79 KB | Taxability of Distributions Not From Accumulated Earnings & Profits (PDF) |
| sco_p_53_05_01_03_06.pdf | 2018-09-21 22:33:00 | 457.05 KB | Losses Claimed in Excess of Basis |
| sco_c_53_04_02_02_05.pdf | 2018-02-02 08:04:21 | 564.1 KB | Adjustments to Debt Basis |
| sco_c_53_04_02_01_04.pdf | 2018-09-21 22:33:00 | 130.28 KB | Valid Shareholder Debt Owed by S Corporation |
| sco_c_53_04_01_03_03.pdf | 2018-01-11 14:25:10 | 85.52 KB | Stock Basis Ordering Rules Static File |
| sco_c_53_04_01_02_02.pdf | 2017-11-20 14:28:23 | 186.75 KB | Adjustments to Stock Basis |
| sco_c_53_04_01_01_01r.pdf | 2017-12-14 15:54:08 | 108.54 KB | Initial Stock Basis |
| sco_c_009.pdf | 2020-07-14 10:12:00 | 320.74 KB | General Overview of Distributions and Accumulated Earnings & Profits (PDF) |
| sale-partnership-interest.pdf | 2025-03-24 10:35:39 | 529.19 KB | Sale of a Partnership Interest |
| 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 |
| rpa_p_04_01_03_01.pdf | 2017-12-13 15:08:00 | 316.28 KB | Calculation of the IRC 956 Inclusion |
| revised-asc-730-directive.pdf | 2021-07-07 10:14:18 | 753.75 KB | Revised ASC 730 Directive - Computing Qualified Research Expense |
| reduced-foreign-taxes-under-treaty.pdf | 2025-04-03 07:52:20 | 365.31 KB | Reduced Foreign Taxes Under Treaty Provisions |
| recourse_nonrecourse.pdf | 2020-12-18 15:38:00 | 235.62 KB | Corporations Recourse vs Norecourse Liabilities Practice Unit |
| 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 |
| penalty-understate-reportable.pdf | 2021-08-20 06:54:00 | 300.82 KB | Accuracy-Related Penalty on Understatements With Respect to Reportable Transactions (PDF) |
| 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 |
| ore_c_19_02_01.pdf | 2017-10-20 11:14:08 | 186.32 KB | Overview of Entity Classification Regulations (a/k/a Check-the-Box) |
| modified-simplified-production.pdf | 2020-12-04 08:57:00 | 377.97 KB | Modified Simplified Production Method Practice Unit |
| lower-of-cost-or-market.pdf | 2024-06-07 12:38:00 | 378.48 KB | Lower of Cost or Market (LCM) |