obÌåÓý

Find notices to expect from the IRS and procedures to follow during the BBA partnership audit process.

Guidance for Allowance of the Credit for Increasing Research Activities under I.R.C. ¡ì41 for Taxpayers that Expense Research and Development Costs on their Financial Statements pursuant to ASC 730.

Find answers to frequently asked questions about the Compliance Assurance Process (CAP).

This Directive provides LB&I examiners with guidance regarding bad debt deductions claimed under ¡ì 166 by a Bank or Bank Subsidiary. In addition, this Directive clarifies that LB&I examiners will not challenge the inclusion of certain estimated selling costs in a Bank or Bank Subsidiary¡¯s bad debt deduction.

Department of the Treasury Technical Explanation of the Convention Between the Government of the United States of America and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital

The Service has prepared a comprehensive audit technique guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.

TREASURY DEPARTMENT TECHNICAL EXPLANATION OF THE CONVENTION BETWEEN THE UNITED STATES OP AMERICA AND THE KINGDOM OF THE NETHERLANDS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME SIGNED AT WASHINGTON ON DECEMBER 18, 1992 AND PROTOCOL SIGNED AT WASHINGTON ON OCTOBER 13, 1993 GENERAL EFFECTIVE DATE UNDER ARTICLE 37: 1 JANUARY 1994

Defines final property regulations, who the tangible property regulations apply to and the important aspects of the final regulations. The procedures by which a taxpayer may obtain the automatic consent of the Commissioner of Internal Revenue to change to the methods of accounting.