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Int_practice_units
Contents of Directory int_practice_units
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| reasonable_cause_good_faith.pdf | 2021-04-02 14:41:00 | 212.44 KB | Reasonable Cause and Good Faith |
| irc965-transition-tax-overview.pdf | 2021-03-23 14:36:37 | 261.4 KB | IRC 965 Transition Tax Overview |
| producer_263a_computation.pdf | 2021-02-25 15:54:00 | 341.78 KB | Producer's 263A Computation (PDF) |
| interest_cap_self_construed.pdf | 2021-02-12 17:39:00 | 841.6 KB | Interest Capitalization for Self-Constructed Assets (PDF) |
| recourse_nonrecourse.pdf | 2020-12-18 15:38:00 | 235.62 KB | Corporations Recourse vs Norecourse Liabilities Practice Unit |
| alternative-method-471-costs.pdf | 2020-12-04 09:02:00 | 263.95 KB | Alternative Method for Determining Section 471 Costs for UNICAP Purposes Practice Unit |
| modified-simplified-production.pdf | 2020-12-04 08:57:00 | 377.97 KB | Modified Simplified Production Method Practice Unit |
| int_t_226.pdf | 2020-09-30 17:05:00 | 227.36 KB | Cost Sharing Arrangements With Stock Based Compensation |
| int_c_220.pdf | 2020-09-17 22:25:00 | 328.69 KB | Overall Foreign and Domestic Losses (PDF) |
| cor_c_015.pdf | 2020-09-15 11:44:00 | 515.87 KB | Introduction to Dollar Value LIFO |
| int_p_222.pdf | 2020-09-09 17:48:00 | 217.04 KB | Foreign Earned Income Exclusion - Audit Techniques (PDF) |
| int_c_219.pdf | 2020-08-26 15:03:00 | 102.93 KB | Foreign Earned Income for Purposes of IRC 911 (PDF) |
| int_t_221r.pdf | 2020-08-14 14:23:00 | 225.13 KB | Computation and Review of IRC 986(c) Gain or Loss -Pre-TCJA (PDF) |
| cor_c_017.pdf | 2020-07-14 10:20:00 | 59.3 KB | LIFO Conformity (PDF) |
| cor_c_016.pdf | 2020-07-14 10:17:00 | 92.85 KB | LIFO Conformity for U.S. Corporations with Foreign Subsidiaries Using LIFO (PDF) |
| cor_c_014.pdf | 2020-07-14 10:15:00 | 93.15 KB | Adopting LIFO (PDF) |
| int_c_207.pdf | 2020-05-26 14:51:00 | 282.34 KB | int_c_207 |
| int_c_042.pdf | 2020-05-08 14:21:00 | 166.41 KB | Overview of IRC 986(c) Gain or Loss Prior to Tax Cuts and Jobs Act of 2017 (PDF) |
| int_c_041.pdf | 2020-05-08 14:19:00 | 87.28 KB | Official Versus Free Market Exchange Rate (PDF) |
| cor_c_011.pdf | 2020-05-08 14:13:00 | 296.5 KB | IRC 481(a) Adjustments for IRC 263A Accounting Method Changes (PDF) |
| int_p_223.pdf | 2020-04-28 16:49:00 | 165.38 KB | Foreign Currency Translation |
| int_p_068.pdf | 2020-04-28 16:47:00 | 85.09 KB | Substantiation Requirements |
| int_c_115r.pdf | 2020-04-10 09:16:00 | 138.91 KB | Overview of Statute of Limitations on the Assessment of Tax (PDF) |
| dce_p_252_04_03.pdf | 2019-11-06 11:46:50 | 367.12 KB | Examining a Taxpayer Electing a Partial Disposition of a Building (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) |
| usb_c_014_02_01_05.pdf | 2019-07-31 14:05:00 | 132.36 KB | usb c 014 02 01 05 |
| tre_c_016_13_11.pdf | 2019-04-30 00:00:00 | 100.74 KB | Shipping and Air Transport Article Overview (PDF) |
| JTO_C_009_06_05_10.pdf | 2019-04-05 16:08:00 | 64.04 KB | Tax Home for Purposes of IRC Section 911 |
| isi_p_006_09_03_01.pdf | 2019-03-21 00:00:00 | 222.65 KB | Competent Authority Revenue Procedure 2015-40 Guidance: Foreign-Initiated Adjustment(s) |
| 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 |
| 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 |
| dce_p_252_04_02.pdf | 2018-11-05 00:00:00 | 131.71 KB | Identifying a Taxpayer Electing a Partial Disposition of a Building |
| fcu_t_018_02_01_08.pdf | 2018-09-21 22:33:00 | 221.81 KB | Disposition of Nonfunctional Currency |
| 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 |
| gbc_p_272_07_01_02.pdf | 2018-05-14 11:41:00 | 297.54 KB | ASC 730 Directive Computing Qualified Research Expenses |
| gbc_c_272_07_01_01.pdf | 2018-05-14 11:39:00 | 196.11 KB | ASC 730 Research and Development How It Relates to IRC 41 and 174 |
| ftc_p_10_01_02_01.pdf | 2018-04-17 11:58:09 | 174.32 KB | Exhaustion of Administrative Remedies |
| ftc_p_10_01_01_01.pdf | 2018-04-12 10:39:00 | 104.98 KB | Reduced Foreign Taxes Under Treaty Provisions |
| fcu_p_18_03_02_02.pdf | 2018-02-28 09:24:30 | 144.28 KB | Functional Currency of a QBU |
| fen_c_11_01_01_02-03.pdf | 2018-02-08 16:34:52 | 160.76 KB | Definition of Foreign Personal Holding Company Income and the Common Exceptions |
| jto_c_09_07_03.pdf | 2018-01-10 08:09:41 | 90.55 KB | U.S. Territories Self-Employment Tax |
| jto_c_09_03_01.pdf | 2017-12-07 13:46:00 | 105.39 KB | Employee Share of Employment Taxes - U.S. Citizens and Resident Aliens Working Abroad |
| 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 |
| iso_c_01_02.pdf | 2017-11-21 12:38:41 | 205.21 KB | Common Ownership or Control Under IRC 482 - Outbound |
| isi_c_06_02.pdf | 2017-11-21 12:20:34 | 191.95 KB | Common Ownership or Control Under IRC 482 - Inbound |
| iso_p_01_05_04.pdf | 2017-11-06 15:43:21 | 337.09 KB | Advance Pricing Agreement for Tangible Goods Transactions –Outbound |
| isi_p_06_07_07.pdf | 2017-11-06 15:38:35 | 405.53 KB | Advance Pricing Agreement for Tangible Goods Transactions –Inbound |
| iso_p_01_07_03_01.pdf | 2017-09-15 19:05:49 | 334.21 KB | Competent Authority Revenue Procedure 2015-40 Guidance: U.S.-Initiated Adjustment(s) |
| isi_t_06_05_02.pdf | 2017-09-15 19:03:21 | 271.23 KB | High Value Services: Technical and Marketing Fees –Inbound |