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New IRS Practice Units published in March

2019-03-18

Last week the IRS released 3 new practice units titled:

Competent Authority Revenue Procedure 2015-40 Guidance: Foreign-Initiated Adjustment(s) (03-21-2019) [link no longer valid]

Introduction to Traditional Automatic Exchange of Information (03-15-2019) [link no longer valid]

Competent Authority Process Under a MAP Article of a U.S. Income Tax Treaty (03-08-2019) [link no longer valid]

Tags: 894 Competent Authority, 894 Treaties, Other - IRS Practice Units

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
1402 Self-Employment Tax
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
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Form 8804
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Form 8858
Form 8865
Form 8891
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Other - Circular flow of cash
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