Found 360 Matching Items; Displaying 271 - 280.
Final regulations and related IRS guidance for reporting by brokers on sales and exchanges of digital assets
FS-2024-23, June 2024 — Treasury and IRS issued final regulations on reporting by brokers on dispositions of digital assets for customers in certain sale or exchange transactions.
General Information
Businesses
Form 1065, Schedules K-2 and K-3 filing requirements
Form 1065, Schedules K-2 and K-3 filing requirements
General Information
Businesses
2020 unemployment compensation exclusion FAQs — Topic E: Impact to income, credits, and deductions
Frequently asked questions about 2020 Unemployment Compensation Exclusion — Impact to Income, Credits, and Deductions.
General Information
About Form 4797, Sales of Business Property
Information about Form 4797, Sales of Business Property, including recent updates, related forms and instructions on how to file. Form 4797 is used to report the details of gains and losses from the sale, exchange, involuntary conversion, or disposition of certain business property and assets.
General Information
Businesses, Corporations, Partnerships
Audit Techniques Guides (ATGs)
These guides contain examination techniques to assist examiners in performing examinations.
General Information
Small Businesses
U.S. taxpayers residing outside the United States
Streamlined Foreign Offshore Procedures
General Information
Nonresidents
Certain taxpayers related to foreign corporations must file Form 5471
Certain U.S. citizens and U.S. residents who are officers, directors, or shareholders in certain foreign corporations must file form 5471.
General Information
Nonresidents
Withholding on specific income
This page discusses the different kinds of income that are subject to different withholding requirements.
General Information
Nonresidents
Reasonable period of settlement
Meaning of "reasonable period of settlement" as used in provisions regulating split-interest trusts that become charitable trusts.
General Information
Charities and Nonprofits