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FAQs on the Guidance for Allowance of the Credit for Increasing Research Activities under IRC Section 41 for Taxpayers that Expense Research and Development Costs on their Financial Statements pursuant to ASC 730

Oct. 24, 2023 ¡ª The Commissioner speaks before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations.

Examination and closing procedures Form 869, Look-Back Interest

Guidance for Allowance of the Credit for Increasing Research Activities under I.R.C. ¡ì41 for Taxpayers that Expense Research and Development Costs on their Financial Statements pursuant to ASC 730.

Find answers to frequently asked questions about the Compliance Assurance Process (CAP).

May 18, 2022 ¡ª The Commissioner speaks before the House Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget.

Get answers to common questions about making payments with Direct Pay, including payment types accepted, identity verification, and confirmation your payment was made.

This Directive provides LB&I examiners with guidance regarding bad debt deductions claimed under ¡ì 166 by a Bank or Bank Subsidiary. In addition, this Directive clarifies that LB&I examiners will not challenge the inclusion of certain estimated selling costs in a Bank or Bank Subsidiary¡¯s bad debt deduction.

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

Questions and answers relating to the filing of Form 8038-CP