Found 564 Matching Items; Displaying 541 - 550.
Basic questions and answers on Form 8938
Find answers to basic questions about Form 8938, Statement of Specified Foreign Financial Assets.
General Information
Corporations
Examination of legally mandated research and experimentation expenses in the biotech and pharmaceutical industries
LMSB Directive on the Examination of Legally Mandated Research and Experimentation Expenses in the Biotech and Pharmaceutical Industries (RFPH)
General Information
Businesses
IRS achieves key Paperless Processing Initiative goal, outlines improvements for filing season 2024
FS-2023-25, Nov. 2023 — Following a dramatically improved 2023 Filing Season thanks to Inflation Reduction Act (IRA) investments, the U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) announced additional improvements taxpayers will experience next Filing Season.?
General Information
Individuals, Tax Professionals, Businesses
S corporation compensation and medical insurance issues
When computing compensation for employees and shareholders, S corporations may run into a variety of issues. This information may help to clarify some of these concerns.
General Information
Small Businesses
Netherlands technical explanation
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
General Information
Large Businesses
Questions and answers on reporting of offers of health insurance coverage by employers (Section 6056)
Certain employers are required to report to the IRS information about whether they offered health coverage to their employees and if so, information about the coverage offered. This information also must be provided to employees. These FAQs address these reporting requirements.
General Information
Businesses
Slovenia Treasury explanation
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
General Information
Large Businesses
Aerospace industry: Audit techniques guide - January 2005
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.
General Information
Corporations
Attachment – Industry director guidelines on auditing bank bad debt conformity election
Industry Director Guidelines on Auditing Bank Bad Debt Conformity Election - Attachment - to memorandum article 170969
General Information
Large Businesses
BBA partnership audit process
Find notices to expect from the IRS and procedures to follow during the BBA partnership audit process.
Tax Administration (Non-Authoritative)
Businesses, Partnerships