LB&I directive on IRC Section 199 definition of "manufactured, produced, grown, or extracted"

This Directive provides direction to the Large Business & International (LB&I) examiners on what activities meet the definition of “manufactured, produced, grown, or extracted” (MPGE) under Treas. Reg. § 1.199-3(e) for the Domestic Production Deduction under I.R.C. § 199.
General Information
Corporations

LB&I directive on amended return or claim for refund

LB&I directive on amended return/claim for refund relating to Internal Revenue Code Section 199 (IRC § 199)
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Businesses, Large Businesses

Section 7520 interest rates for prior years

To be used to value certain charitable interests in trusts. Pursuant to Internal Revenue Code §7520, the interest rate for a particular month is the rate that is 120 percent of the applicable federal midterm rate (compounded annually) for the month in which the valuation date falls. That rate is then rounded to the nearest two-tenths of one percent.
General Information
Small Businesses

Large Business & International directives

LB&I directives provide industry-related and administrative guidance to LB&I examiners to ensure consistent tax administration. The directives do not establish Service position on legal issues and are not legal guidance.
General Information
Corporations

IRS LB&I compliance campaigns Sept. 10, 2018

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 September 10, 2018, the IRS announced the approval of five additional compliance campaigns.
General Information
Businesses, Corporations, Large Businesses

Audit Techniques Guide: Credit for increasing research activities (i.e. research tax credit) – Research Credit issues

This Audit Techniques Guide (ATG) sets forth the Research Credit Technical Advisors' suggested guidelines for auditing research credit issues.
General Information
Large Businesses