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SOI Bulletin - Spring 1998

Frequently asked questions about deceased tax professionals.

A FSC was a foreign corporation (i.e., incorporated abroad) created by "parent" shareholders (mostly corporations).? Almost all FSCs were owned by domestic corporations (i.e., incorporated in the United States); however, owners of a FSC were generally referred to as "shareholders" or ¡°related suppliers¡¯, since a FSC may have also been owned by an individual, a partnership, or a trust or estate.?

Streamlining the Form 1023 ¨C A Success Story Sunita Lough, Commissioner Tax Exempt/Government Entities Division, discusses the history of Form 1023-EZ and the continuing benefits it provides to small organizations.

SOI Tax Stats - 2015 IRS TPC Research Conference

2003 IRS Research Conference

2011 Fall Bulletin

SOI Tax Stats - IRS Data Book - Chief Counsel section page.

May 10, 2024 ¡ª During the past year, the IRS has taken dramatic steps to strengthen our internal systems, protocols and procedures by putting in place numerous improvements to bolster protection of key systems and information.

News and guidance from the Office of Professional Responsibility (OPR).