CATEGORIES

• 1(h)(11) Qualified Dividend Income
• 59A BEAT
• 83 Property for Services
• 163(j) Limit on Business Interest
• 245A Dividends Received Deduction
• 250 GILTI & FDII Deductions
• 267(a)-3 Amts owed to rel'd fgn persons
• 301 Distributions
• 304 Transactions
• 318 Attribution
• 331/332 Liquidations
• 338 Elections
• 351 Exchanges
• 355 Spin-Offs
• 367(b) Fgn to Fgn Corp
• 367(d) Intangibles
• 368 Corporate Reorgs
• 385 Debt vs. Equity
• 402(b) Foreign Pensions
• 453 Installment Sales
• 482 Cost Sharing Arrangements
• 482 Transfer Pricing
• 641-684 Trusts
• 701 Partnerships
• 856 REITs
• 861 Source of Income
• 864 Engaged in U.S. Trade or Business (ETOB)
• 871 / 881 FDAP
• 877A Individual Expatriation
• 879 Community Property
• 882 Foreign Corps with ECI
• 884 Branch Profits Tax
• 894 Competent Authority
• 894 Limitation on Benefits
• 894 Permanent Establishment
• 894 Treaties
• 897 FIRPTA
• 901 Foreign Tax Credits
• 901(m) Covered Asset Acquisitions
• 911 Adverse Conditions
• 911 Foreign Earned Income Exclusion
• 911 Housing Cost Amounts
• 933/937 Puerto Rico
• 951 Subpart F Income
• 951A GILTI
• 953(d) Dom. Election for Fgn. Ins. Co.
• 956 Investments in U.S. Property
• 957 Controlled Foreign Corporation
• 958 Direct & Indirect O'ship Rules
• 960 Deemed Paid Foreign Taxes
• 962 Election to be taxed as corporate rates
• 965 Transition Tax
• 986 Translation of Foreign Inc. Taxes
• 986(c) PTEP Exch. Gain/Loss
• 987 Branch Transactions
• 988 Transactions
• 989 Qualified Business Unit (QBU)
• 991 IC DISC
• 1202 Exclusion for QSBS
• 1248 Sales of CFCs
• 1291 PFICs
• 1293, 1295 QEFs
• 1361 S Corporations
• 1441 U.S. Withholding Taxes
• 1446(f) Withholding on Partnership Sales
• 1471 FATCA
• 1504(d) Election to Treat Fgn. Sub. as U.S. Co.
• 2056A QDOTs
• 2501 Gifts
• 6038A 5472s
• 6048 Foreign Trusts
• 6114 Treaty-Based Return Positions
• 6501 Statute of Limitations
• 6694 Paid Preparer Penalties
• 7701(b) Individual Residency
• 7701-3 Check-the-Box Elections
• 7874 Corporate Inversions
• Authority - Notices
• Authority - PLRs / CCAs
• Authority - Revenue Procedures
• Authority - Revenue Rulings
• Authority - Treasury Decisions
• Charts - Flowcharts
• Charts - Situational Charts
• Country - Brazil
• Country - Canada
• Country - Mexico
• Country - UK
• Form 1042
• Form 1116
• Form 2555
• Form 3520 / 3520-A
• Form 5471
• Form 5472
• Form 8621
• Form 8804
• Form 8805
• Form 8832
• Form 8858
• Form 8865
• Form 8891
• Form 8938
• Form 8992
• Form 926
• Form W-8 BEN / BEN-E
• Other - Circular flow of cash
• Other - Conferences
• Other - FBAR
• Other - Famous Tax Quotes
• Other - Fideicomiso
• Other - Form vs. Substance
• Other - IRS Practice Units
• Other - Inflation Adjustments
• Other - Other
• Other - Proposed Legislation
• Other - Quinnipiac
• Other - Resources
• Other - Scams
• Other - Tax Cuts & Jobs Act
• Other - Tax Fraud
• Other - Videos
• Python
• Statistics

DISCLAIMER

The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.