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This page contains information relevant to the Large Corporate Compliance (LCC) Program administered by the Large Business and International (LB&I) division.

IRS provides various prescribed rates for income tax purposes.

IRC ¡ì 6103(c) consent by ExSTARS information providers.

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

Rhode Island Tax Practitioner Institute Classes

Where to send individual account balance due tax account payments.

This Audit Techniques Guide (¡°ATG¡±) sets forth the Research Credit Technical Advisors¡¯ suggested guidelines for auditing research credit issues.

Explanation of Notice 2006-16 ¡ª Impact on required disclosures

CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).

Section 1061 was added to the Internal Revenue Code as part of the Tax Cuts and Jobs Act (TCJA). For taxable years beginning after December 31, 2017, section 1061 recharacterizes certain net long-term capital gains of a partner that holds one or more applicable partnership interests as short-term capital gains. The provision generally requires that a capital asset be held for more than three years for capital gain allocated with respect to any applicable partnership interest (API) to be treated as long-term capital gain.