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The purpose of this Agreement is to provide guidance under which the U.S.-German arbitration procedure will operate.

March 25, 2024 ¡ª Commissioner Danny Werfel speaks about the future of the IRS at the Kogod School of Business.

The following questions and answers were prepared in response to inquiries that have been proposed to the IRS by US withholding agents, major corporations and multinational companies outside of the financial service community.

IRC Section 7873 ¨C Treaty Fishing Rights-Related Income

Review a list of current tax year Free File Fillable Forms and their limitations.

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.

The United States is a member of the Organization?for Economic Co-operation and Development (OECD). The OECD recommended country-by-country reporting requirements to address base erosion and profit shifting

"The Truth About Frivolous Tax Arguments" addresses frivolous tax arguments in general. This document was updated March 2022.

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.

Archive of revenue rulings published by the Internal Revenue Service on issues of interest to tax-exempt organizations.