LB&I Directives provide administrative guidance to LB&I examiners to ensure consistent tax administration and on matters relating to internal operations. The Directives do not establish Service position on legal issues and are not legal guidance.
LB&I (formerly LMSB) Directives
|05-21-19||Withdrawal of Directive LB&I-04-0118-004, Instructions for Examiners on Transfer Pricing Issue Selection-Reasonably Anticipated Benefits in Cost Sharing Arrangements|
|11-03-09||Field Directive on the Use of Estimates from Probability Samples|
|12-12-01||Conformity Election for Bank Bad Debts|