Audit techniques guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41* - Research credit computation

This audit techniques guide (ATG) sets forth the research credit technical advisors’ suggested guidelines for auditing research credit issues.
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Large Businesses

IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments

IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments
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Overview of FATCA certification process

FATCA Certification process requirements with certification results and descriptions and GIIN reinstatement process.
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Plan loan offsets

This Issue Snapshot summarizes plan loan offsets and Qualified Plan Loan Offsets (QPLOs).
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Individuals

Tax Withholding Estimator FAQs

Find out how to enter information in Tax Withholding Estimator pages to see how much tax to withhold.?
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401k Resource Guide Plan Participants General Distribution Rules

Explains the different forms of distribution.
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Administrators

Community health needs assessment for charitable hospital organizations - Section 501(r)(3)

Section 501(r)(3)(A) requires a hospital organization to conduct a community health needs assessment (CHNA) every three years and to adopt an implementation strategy to meet the community health needs identified through the CHNA.
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SOI tax stats: What's new

Brief descriptions of recent major additions to tax stats are shown here.
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Tax Professionals

Exempt organization sample questions: Attempting to influence legislation or political campaign intervention activities

Exempt organization sample questions: Attempting to influence legislation or political campaign intervention activities. Questions used in EO determinations.
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Charities and Nonprofits

Small Business Health Care Tax Credit Questions and Answers: Calculating the Credit

Questions and answers on calculating the small business health care tax credit.
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