Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

Two New (& One Updated) IRS Practice Units


Yesterday the IRS published some new practice units and updated an existing practice unit.  The new units included:

The updated practice unit was:

We have added these practice units to our Practice Units By Topic page.

(The IRS also yesterday published a practice unit on 481(a) Adjustments for 263A Accounting Method Changes.  However, since this practice unit is not international related, we have not added it to our practice units by topic).

Tags: 911 Foreign Earned Income Exclusion, 986(c) PTEP Exch. Gain/Loss, Other - IRS Practice Units