Found 195 Matching Items; Displaying 71 - 80.
Generic Legal Advice Memorandum AM-2015-001
Non-precedential legal advice re: Earnings and Profits Consequences of Section 951(a) Income Inclusions
Tax Administration (Non-Authoritative)
Tax Professionals
Generic Legal Advice Memorandum AM-2015-002
Non-precedential legal advice re: Application of section 954(d)(2): Determinations of effective rates of tax under the tax rate disparity test
Tax Administration (Non-Authoritative)
Tax Professionals
Generic Legal Advice Memorandum AM-2013-002
Non-precedential legal advice re: Section 4375-77 Excise Tax on Certain Insurance Policies
Tax Administration (Non-Authoritative)
Tax Professionals
2015-2016 PGP
The Treasury Department's Office of Tax Policy and IRS use the Guidance Priority List each year to identify and prioritize the tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. The Guidance Priority List focuses resources on guidance items that are most important to taxpayers and tax administration. Published guidance plays an important role in increasing voluntary compliance by helping to clarify ambiguous areas of the tax law.
Tax Administration (Non-Authoritative)
Tax Professionals
2014-2015 PGP, Second Quarter Update
The final update for PGP year 2014-2015
Tax Administration (Non-Authoritative)
Tax Professionals
2015-2016 4th PGP Quarter Update
The Treasury Department's Office of Tax Policy and IRS use the Guidance Priority List each year to identify and prioritize the tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. The Guidance Priority List focuses resources on guidance items that are most important to taxpayers and tax administration. Published guidance plays an important role in increasing voluntary compliance by helping to clarify ambiguous areas of the tax law.
Tax Administration (Non-Authoritative)
Tax Professionals
PMTA-2014-22
Non-precedential legal advice re: Low-Income Housing Credit. UIL Code 42.00-00
Tax Administration (Non-Authoritative)
Tax Professionals
Generic Legal Advice Memorandum AM-2014-005
Non-precedential legal advice re: On Behalf of Issuers of Tribal Economic Development Bonds
Tax Administration (Non-Authoritative)
Tax Professionals
Reviewed Field Advice 20150301F
Application of SRLY Provisions
Tax Administration (Non-Authoritative)
Tax Professionals
Generic Legal Advice Memorandum AM-2013-003
Non-precedential legal advice re: Depositary Receipts Programs
Tax Administration (Non-Authoritative)
Tax Professionals