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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 IRS privacy policy explains how we handle information you provide when you visit us online at IRS.gov.

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

This cloud model promotes availability and is composed of five essential characteristics, three service models, and four deployment models.¡±

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.

Current developments and news archive for tax-exempt bonds.

The links below will take you to FAQs for each specific notification type. These notifications may be sent from the IRS after files have been processed by the IRS System, the International Compliance Management Model (ICMM).

The links below will take you to FAQs for each specific notification type. These notifications may be sent from the IRS after files have been processed by the IRS System, the International Compliance Management Model (ICMM).