obÌåÓý

Anti-Tax Law Evasion Schemes - Law and Arguments (Section III)

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

The following questions and answers were prepared in response to inquiries that have been proposed to the IRS by US withholding agents, major corporations and multinational companies outside of the financial service community.

These FAQs provide general information about eligibility, claiming the credit, scams and more guidance about the Employee Retention Credit.

Automated Records (Rev. Proc. 98-25)

Provides a nonexclusive list of suitable issues and initial documentation that must be readily available upon acceptance into the Pre-Filing Agreement program.

Industry Director Guidelines on Auditing Bank Bad Debt Conformity Election - Attachment - to memorandum article 170969

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.

Frequently asked questions about the second Employee Retention Credit Voluntary Disclosure Program. The second Employee Retention Credit Voluntary Disclosure Program (ERC-VDP) lets employers pay back ineligible Employee Retention Credits at a discounted rate.

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.