Andrew Mitchel LLC

IRS Practice Units By Topic


Table of Contents

59A - Base Erosion Anti-Abuse Tax ("BEAT")

163(j) - Limit on Business Interest

245A - Dividend Received Deduction

1.267(a)(3) - Amounts Owed to Related Foreign Persons

367 - Outbound, Inbound, & Foreign-to-Foreign Corporate Transfers

385 - Debt vs. Equity

453 - Installment Method

482 - Transfer Pricing

     General
     Distributors
     Tangible Goods
     Services
     Cost Sharing Arrangements
     482 Inbound & Outbound Pairs

671-679 - Foreign Grantor Trusts

701-777 - Partnerships

861-865 - Source of Income & Expenses

864 - Effectively Connected Income ("ECI")

871/881 & 1441/1442 - Fixed, Determinable, Annual, or Periodical ("FDAP") Income

882 & 884 - Foreign Corporations, Branch Taxes & Interest Allocation

894 - Tax Treaties

897 / 1445 - U.S. Real Property Interests (USRPIs) (Also known as FIRPTA)

901 - 904 Foreign Tax Credits & Foreign Tax Credit Limitation

911 - Foreign Earned Income Exclusion (FEIE)

951-958 - Subpart F Income, GILTI, & Investments in U.S. Property

     General
     FPHCI
     FBC Sales Income
     FBC Services Income

965 Transition Tax

985-988 - Foreign Currency Transactions

1401/3101 - Self-Employ./Soc. Sec. Taxes for U.S. Persons Abroad

1461 - Forms 1042 and 1042-S, Liability for Withholding on FDAP

6038A - Information With Respect to Certain Foreign-Owned Corporations

6038-6048 - Failure to File Information Return Penalties

6662-6664 - Accuracy-Related and Fraud Penalties

7701(b) - Individual Income Tax Residency

Exchange of Information (EOI) & Foreign Based Evidence

Miscellaneous Foreign

Last updated 07/13/2023