Beginning of main content
Int_practice_units
Contents of Directory int_practice_units
Name | Date | Size | Description |
---|---|---|---|
examining-tp-electing-partial-disposition.pdf | 2025-02-04 11:05:42 | 322.83 KB | Examining a Taxpayer Electing a Partial Disposition of a Building |
identifying-tp-electing-partial-dispostion.pdf | 2025-02-04 10:58:34 | 237.03 KB | Identifying a Taxpayer Electing a Partial Disposition of a Building |
liquidating-distributions-partner.pdf | 2025-02-04 10:56:36 | 334.13 KB | Liquidating Distributions of a Partner’s Interest in a Partnership |
partnersoutsidebasis.pdf | 2025-02-04 10:54:05 | 418.31 KB | Partner’s Outside Basis |
recourse-vs-nonrecourse-liabilities.pdf | 2025-02-04 10:50:51 | 213.95 KB | Recourse vs. Nonrecourse Liabilities |
ftc-sourcing-of-income.pdf | 2025-01-29 11:33:41 | 362.93 KB | FTC Sourcing of Income |
ftc-carryback-carryover.pdf | 2025-01-29 11:31:49 | 209 KB | FTC Carryback and Carryover |
ftc-categorization-income.pdf | 2025-01-29 11:29:35 | 252.82 KB | FTC Categorization of Income and Taxes |
examining-reseller-irc263a.pdf | 2024-12-06 12:12:11 | 480.13 KB | Examining a Reseller’s 263A Computation |
land-developers-subcontractors.pdf | 2024-11-19 10:15:53 | 262.56 KB | Land Developers and Subcontractors -Proper Method of Accounting |
lower-of-cost-or-market.pdf | 2024-06-07 12:38:00 | 378.48 KB | Lower of Cost or Market (LCM) |
how-to-allocate-apportion-r-e.pdf | 2024-02-21 08:31:49 | 284.42 KB | How to Allocate and Apportion Research and Experimental (R&E) Expenses for Tax Years Beginning Before 1/1/2020 |
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) |
expatriation-market-to-market-tax-regime.pdf | 2023-07-12 14:54:20 | 378.19 KB | Expatriation On or After June 17, 2008 –Mark-to-Market (MTM) Tax Regime |
ftc-categorization-into-proper-basket.pdf | 2023-06-26 13:13:13 | 278.85 KB | Foreign Tax Credit - Categorization of Income and Taxes Into Proper Basket |
dividend-distribution-debt.pdf | 2023-05-16 13:00:32 | 244.79 KB | Dividend Distribution with a Debt Issuance |
interest-expense-related-foreign-party-loans.pdf | 2023-05-16 12:58:34 | 732.58 KB | Interest Expense Limitation on Related Foreign Party Loans Under IRC 267(a)(3) |
irc163j-cfcs-post-tcja.pdf | 2023-05-16 12:51:14 | 419.37 KB | Interest Expense Limitation Under IRC 163(j) for Controlled Foreign Corporations Post-TCJA |
accounting-method-basics.pdf | 2023-01-17 14:33:31 | 250.76 KB | Accounting Method Basics |
claims-changes-accounting-method.pdf | 2023-01-17 14:31:09 | 378.15 KB | Identifying and Handling Claims for Changes in Accounting Methods |
fincen-form114-fbar.pdf | 2022-10-18 15:03:26 | 253.48 KB | FinCEN Form 114 –Report of Foreign Bank and Financial Accounts (FBAR) |
irc958-stock-ownership.pdf | 2022-08-29 17:08:00 | 650.63 KB | IRC 958 Rules for Determining Stock Ownership |
allowance-deduction-credit-1120f.pdf | 2022-07-25 14:02:33 | 272.69 KB | Allowance of Deductions and Credits on 1120-F Delinquent Returns |
irc-179d-energy-efficient.pdf | 2022-06-24 10:13:27 | 364.94 KB | IRC 179D Energy Efficient Commercial Buildings Deduction |
cbc-transfer-pricing-risk-analysis.pdf | 2022-04-25 16:36:27 | 498.16 KB | Country-by-Country (CbC) Report in the Transfer Pricing Risk Analysis Process |
deferred-compensation-nra.pdf | 2022-03-31 11:27:00 | 268.82 KB | Deferred Compensation Received by Nonresident Alien Individuals |
erroneous-claim-refund-credit.pdf | 2022-03-22 09:05:08 | 240.54 KB | Erroneous Claim for Refund or Credit Penalty |
section-245a-dividend-received.pdf | 2022-01-04 09:44:00 | 309.41 KB | Section 245A Dividend Received Deduction Overview |
flow-through-effects-on-ftc.pdf | 2021-12-14 08:48:00 | 548.3 KB | Flow-Through Entities Effects on FTC |
tax-shelter-promoter.pdf | 2021-12-14 08:45:00 | 367.26 KB | Tax Shelter Promoter Investigations Under IRC 6700 |
examining-treaty-exemptions-nra-students-teachers.pdf | 2021-12-14 08:42:00 | 470.75 KB | Examining Treaty Exemptions of Income — NRA Students, Trainees, Teachers and Researchers |
interest-on-deferred-tax-liability.pdf | 2021-12-14 08:39:00 | 433.46 KB | Interest on Deferred Tax Liability |
irc59a-beat-overview.pdf | 2021-12-14 08:36:00 | 761.09 KB | IRC 59A Base Erosion Anti-Abuse Tax Overview |
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) |
education-nra-employee-pretcja.pdf | 2021-10-26 15:03:00 | 309.66 KB | Examining Education Expenses Claimed by Nonresident Alien Individual Employees |
limitation-exchange-gain-loss-debt.pdf | 2021-09-16 11:11:00 | 325.99 KB | Limitation of Exchange Gain or Loss on Payment or Disposition of Debt Instrument |
self-constructed-assets.pdf | 2021-09-16 10:56:00 | 298.97 KB | Section 263A Costs for Self-Constructed Assets |
ftc-general-principles.pdf | 2021-09-01 07:38:00 | 240.9 KB | FTC (Business) General Principles |
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) |
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 |
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 |
section-250-deduction-fdii.pdf | 2021-07-08 10:28:50 | 287.27 KB | IRC Section 250 Deduction: Foreign-Derived Intangible Income |
revised-asc-730-directive.pdf | 2021-07-07 10:14:18 | 753.75 KB | Revised ASC 730 Directive - Computing Qualified Research Expense |
foreign-tax-redeterminations.pdf | 2021-06-30 08:21:00 | 191.54 KB | Foreign Tax Redeterminations Practice Unit |
allocation-methods_aircraft.pdf | 2021-06-30 05:53:00 | 504.81 KB | Allocation Methods of Personal Use of Aircraft |
global_intangible_low_taxed_income.pdf | 2021-06-17 17:26:00 | 429.21 KB | Concepts of Global Intangible Low-Taxed Income |
partners-outside-basis.pdf | 2021-06-10 16:38:50 | 441.01 KB | Partner’s Outside Basis |
allocation_apportionment_deduct.pdf | 2021-05-20 12:00:00 | 252.56 KB | Allocation and Apportionment of Deductions |
reasonable_cause_good_faith.pdf | 2021-04-02 14:41:00 | 212.44 KB | Reasonable Cause and Good Faith |