2021-12-15
Yesterday the IRS published five new practice units titled:
The practice unit titled "Flow-Through Entities Effects on FTC" was an update to a prior practice unit with the same title. The update was made to reflect the recently finalized regulations under Treas. Reg. §1.861-9.
Tags: 453 Installment Sales, 701 Partnerships, 894 Treaties, 901 Foreign Tax Credits, 59A BEAT, Other - IRS Practice Units
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