ob体育 to figure an imputed underpayment

Follow the steps in this example to figure an imputed underpayment (IU) for a partnership filing an administrative adjustment request (AAR) under the Bipartisan Budget Act of 2021 (BBA).
Tax Administration (Non-Authoritative)

Annual electronic filing requirement for small exempt organizations — Form 990-N (e-Postcard)

Small tax-exempt organizations can use Form 990-N, Electronic Notice (e-Postcard), instead of Form 990 or 990 EZ to meet their annual reporting requirements.
Tax Administration (Non-Authoritative)
Charities and Nonprofits

IRC Section 807: Large Business and International (LB&I) Directive Related to Principle Based Reserves for Variable Annuity Contracts (AG 43/VM-21) and Life Insurance Contracts VM-20)

IRC Section 807: Large Business and International (LB&I) Directive Related to Principle Based Reserves for Variable Annuity Contracts (AG 43/VM-21) and Life Insurance Contracts VM-20)
Tax Administration (Non-Authoritative)

Annual Electronic Notice Form 990-N for Small Organizations: What to Report

What information do I need to provide on Form 990-N?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

SOI Tax Stats - SOI Bulletin Fall 2017

SOI Bulletin: Fall 2017
Tax Administration (Non-Authoritative)

Annual electronic notice (Form 990-N) for small organizations FAQs: ob体育 to file

ob体育 do I file the e-Postcard?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

Notice 2018-43

Public comment invited on recommendations for 2017-2018 Guidance Priority List
Tax Administration (Non-Authoritative)
Tax Professionals

Generic Legal Advice Memorandum AM-2006-006

Non-precedential legal advice re: Cost of Restoring Property after Casualty Loss Deduction
Tax Administration (Non-Authoritative)
Tax Professionals

2011-2012 Priority Guidance Plan (Initial)

This Plan represents a list of priority published guidance projects for the IRS Office of Chief Counsel during the twelve-month period from July 2011 through June 2012.
Tax Administration (Non-Authoritative)
Tax Professionals

Generic Legal Advice Memorandum AM-2009-010

Non-precedential legal advice re: Lending in the United States by Foreign Person Giving Rise to Effectively Connected Income
Tax Administration (Non-Authoritative)
Tax Professionals