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These guides contain examination techniques to assist examiners in performing examinations.

A qualified plan must satisfy the Internal Revenue Code in both form and operation. That means that the provisions in the plan document must satisfy the requirements of the Code and that those plan provisions must be followed.

This issue snapshot focuses on terminating, underfunded, single-employer defined benefit plans not subject to the Pension Benefit Guarantee Corporation (PBGC).

Gather health care tax forms and supporting documents to report coverage, qualify for an exemption, or pay the individual shared responsibility payment.

Tax professionals should know the signs of tax-related identity theft. Find out what your responsibilities are, how to protect yourself and your clients, and how to report identity theft or data loss. Learn how the IRS helps you.

Exhibit C - Recommended Research Credit Claims IDR (Revised Feb. 2009)

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.

Qualification Testing Packet Instructions for Current Production Electronic Participants (ExSTARS Version 2.5 ANSI ASC X12 Version 4030)

Digest of Treasury Regulations on issues of interest to tax-exempt organizations.

A listing of the country/jurisdiction used in the FATCA Registration System and the FFI List.