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Methods for valuing assets other than stock, cash, and interests in common trust funds.

LB&I directive on amended return/claim for refund relating to Internal Revenue Code Section 199 (IRC ¡ì 199)

If you own a small business or are self-employed, use this IRS guidance to determine if you need to file form 1099 or some other information return.

If you are a U.S. citizen or resident living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns and pay estimated tax in the same way as those residing in the United States.

Valuation of Assets - Private Foundation Minimum Investment Return: Valuation Date for Assets Valued Annually

Information about Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, including recent updates, related forms, and instructions on how to file. File Form 3520 to report certain transactions with foreign trusts, and ownership of foreign trusts.

Discussion of how to value assets when figuring the minimum investment return under Code section 4942.

The Underpayment of Estimated Tax by Individuals Penalty applies to individuals, estates and trusts if you don't pay enough estimated tax on your income or you pay it late. The penalty may apply even if we owe you a refund.

Discussion of term used in definition of minimum investment return under Code section 4942.

Information about Publication 559, Survivors, Executors and Administrators, including recent updates. Publication 559 shows those in charge of an estate of a deceased individual how to file federal income tax returns and explains the responsibility to pay any taxes due on behalf of the decedent.