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Treaty and Transfer Pricing Operations (TTPO) of the Large Business and International (LB&I) division of the IRS released the Transfer Pricing Examination Process (TPEP) for use in transfer pricing examinations. Note: With the issuance of TPEP, the Transfer Pricing Roadmap is retired.

Find common questions and answers about estate taxes, including requirements for filing, selling inherited property and taxable gifts.

The Internal Revenue Service¡¯s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On July 2 2018, the IRS announced the approval of five additional compliance campaigns.

Practitioner Local Liaison Meetings and Seminars for the state of South Carolina.

Businesses accommodating people with disabilities may qualify for certain tax credits and deductions.

Internal Revenue Code section 7121 authorizes the Internal Revenue Service and taxpayers to enter into closing agreements. While a closing agreement exhibits some of the attributes of a contract, it is not strictly subject to the law of contracts. Closing agreements are legally binding.

Information about Form 973, Corporation Claim for Deduction for Consent Dividends, including recent updates, related forms and instructions on how to file. Form 973 is used by corporations claiming a consent dividends deduction (accompanied by Form 972 consents by the shareholders) with their income tax returns.

MeF created an XML schema dependency "ContinuationOfForm8886ExpectedTaxBenefitsExplanation" to allow for a continuation of Form 8886.?

Rhode Island state links

Review tax treaties between the United States and foreign countries. The treaties give foreign residents and U.S. citizens/residents a reduced tax rate or exemption on worldwide income.