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Beginning of main content
Int_practice_units
Contents of Directory int_practice_units
| Name | Date | Size | Description |
|---|---|---|---|
| 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 |
| 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 |
| section-861-home-office-stewardship-expenses.pdf | 2025-04-11 15:01:39 | 395.94 KB | Section 861 - Home Office and Stewardship Expenses |
| reduced-foreign-taxes-under-treaty.pdf | 2025-04-03 07:52:20 | 365.31 KB | Reduced Foreign Taxes Under Treaty Provisions |
| foreign-currency-translation.pdf | 2025-04-03 07:50:40 | 236.36 KB | Foreign Currency Translation |
| irc59a-beat-overview.pdf | 2025-04-01 11:47:00 | 632.34 KB | IRC 59A Base Erosion Anti-Abuse Tax Overview (PDF) |
| hedge-fund-basics.pdf | 2025-04-01 11:46:00 | 303.35 KB | Hedge Fund Basics (PDF) |
| gross-effectively-connected-income-foreign-corp-nontreaty.pdf | 2025-04-01 11:44:00 | 235.15 KB | Gross Effectively Connected Income (ECI) of a Foreign Corporation (Non-Treaty) (PDF) |
| general-deductions-foreign-corp-us-trade-nontreaty-r.pdf | 2025-04-01 11:43:00 | 261.81 KB | General Deductions of a Foreign Corporation Engaged in U.S. Trade or Business (Non-Treaty) (PDF) |
| branch-profits-tax-concepts.pdf | 2025-04-01 11:40:00 | 186.96 KB | Branch Profits Tax Concepts (PDF) |
| sale-partnership-interest.pdf | 2025-03-24 10:35:39 | 529.19 KB | Sale of a Partnership Interest |
| self-employment-tax-partners.pdf | 2025-03-24 10:35:27 | 256.19 KB | Self-Employment Tax and Partners |
| french-foreign-tax-credit.pdf | 2025-03-24 10:35:13 | 248.29 KB | French Foreign Tax Credits |
| ftc-general-principles-3-24-25.pdf | 2025-03-24 10:34:45 | 259.5 KB | FTC General Principles |
| ftc-limitation-computation.pdf | 2025-03-24 09:09:52 | 204.3 KB | FTC Limitation and Computation |
| foreign-earned-income-exclusion-adjustment.pdf | 2025-03-24 09:09:36 | 209.14 KB | Foreign Earned Income Exclusion Adjustment |
| sourcing-salary-compensation.pdf | 2025-03-24 09:09:23 | 315.02 KB | Sourcing of Salary and Compensation |
| determining-liability-allocation.pdf | 2025-03-24 09:09:09 | 199.2 KB | Determining Liability Allocations |
| 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 |
| 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 |
| lower-of-cost-or-market.pdf | 2024-06-07 12:38:00 | 378.48 KB | Lower of Cost or Market (LCM) |
| 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) |
| allowance-deduction-credit-1120f.pdf | 2022-07-25 14:02:33 | 272.69 KB | Allowance of Deductions and Credits on 1120-F Delinquent Returns |
| 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 |
| 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 |
| 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 |
| 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 |
| allocation-methods_aircraft.pdf | 2021-06-30 05:53:00 | 504.81 KB | Allocation Methods of Personal Use of Aircraft |
| partners-outside-basis.pdf | 2021-06-10 16:38:50 | 441.01 KB | Partner’s Outside Basis |