Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


Three New IRS Practice Units

2020-04-29

Yesterday the IRS published three new practice units:

  • Substantiation Requirements for Claiming FTCs [link no longer valid]
  • Foreign Currency Translation for FTCs [link no longer valid]
  • Installment Method for Installment Sales [link no longer valid]

Tags: 453 Installment Sales, 901 Foreign Tax Credits, 986 Translation of Foreign Inc. Taxes, Other - IRS Practice Units