Generic Legal Advice Memorandum AM-2006-003

Non-precedential legal advice re: Allocation of Capitalizable Mixed Service Costs to Ineligible Property
Tax Administration (Non-Authoritative)
Tax Professionals

Generic Legal Advice Memorandum AM-2008-012

Non-precedential legal advice re: Application of Sec. 172(f) to Costs Included in Inventory Under Sec. 263A
Tax Administration (Non-Authoritative)
Tax Professionals

2006-2007 Priority Guidance Plan

The 2006 - 2007 Priority Guidance Plan contains 264 projects to be completed over a twelve-month period, from July 2006 through June 2007.
Tax Administration (Non-Authoritative)
Tax Professionals

Generic Legal Advice Memorandum AM-2007-016

Non-precedential legal advice re: Application of Notice 88-108 to Section 956(a)(1)
Tax Administration (Non-Authoritative)
Tax Professionals

Generic Legal Advice Memorandum AM-2008-008

Non-precedential legal advice re: Applicability of Section 943(c) and (h) to Certain Transactions
Tax Administration (Non-Authoritative)
Tax Professionals

Annual electronic notice (Form 990-N) for small organizations FAQs: After you file

Will I get a confirmation that I filed Form 990-N? Can I file an amended form?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

Annual electronic notice (Form 990-N) for small organizations FAQs: Who must file

Who must file Form 990-N and what are the consequences of not filing?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

Change to number of required copies for APA and MAP requests

Beginning June 20, 2019, all applicants need submit only two copies of the competent authority request
Tax Administration (Non-Authoritative)

Create a controlled group license

Instructions for CPEOs and CPEO applicants who are members of a controlled group (within the meaning of sections 414(b) and (c) of the Internal Revenue Code) with other CPEOs or CPEO applicants.
Tax Administration (Non-Authoritative)

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)