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Insights into the definitions of competent and non-competent Indians and how these definitions affect the taxation of certain types of income.

Mailing addresses are provided for taxpayers and tax practitioners filing Form 945-X

SOI Tax Stats Archive - 1959 to 1974 Individual Income Tax Returns by Small Area

An introduction to self-dealing, specifically IRC 4941(d)(1)(C), Furnishing of goods, services, or facilities between a private foundation and a disqualified person.

This page explains how the United States has entered into agreements with several nations called Totalization Agreements for the purpose of avoiding double taxation of income with respect to social security taxes.

Find information about Section 7216 including FAQs and revenue rulings.

The Combined Annual Wage Reporting (CAWR) is a document matching program that compares amounts reported to the IRS against the amounts reported to SSA.

Form 720-CS is used by terminal operators to allow the IRS to track taxable fuel through the bulk transfer/terminal system. Bulk transport carriers file this form to report monthly receipts and disbursements of all liquid products at a storage location designated by a facility control number (FCN).

The IRS office of Tax Exempt Bonds (TEB) provides an overview description of Private Letter Rulings.

Charitable Remainder Unitrusts: Income and Deduction Information