Andrew Mitchel LLC

Reports (and other things) of Interest:

Date Organization Description Num. of Pages
2026-01-26 NTA Annual Report to Congress: 2025 220
2025-12-02 NYSBA Pro Rata Share of a CFC's Income (Rpt. No. 1518) 40
2025-09-29 JCT The Taxation Of Digital Assets 28
2025-07-14 NYSBA Partnership Aspects of PTEP (Rpt. No. 1514) 42
2025-07-04 Congress.gov OBBB Act (Public Law No: 119-21) 870
2025-06-18 TIGTA Criminal Investigation Trends From Fiscal Year 2019 Through Fiscal Year 2023 27
2025-06-05 IRS IRS Direct File Source Code (GitHub) N/A
2025-04-16 NYSBA Proposed PTEP Regulations (Rpt. No. 1512) 73
2025-04-14 NYSBA Proposed Cloud Transaction Sourcing Regulations (Rpt. No. 1511) 74
2024-12-31 NTA Annual Report to Congress: 2024 277
2024-10-24 NTA Automatic penalties for late-filed Forms 3520, Part IV N/A
2024-07-25 NYSBA Basis Adjustments Under 961(c) For Inbound Transactions (Rpt. No. 1496) 39
2024-07-08 NYSBA Foreign Trusts & Foreign Gifts Proposed Regulations (Rpt. No. 1495) 52
2024-07-08 ABA Foreign Trusts & Foreign Gifts Proposed Regulations 60
2024-07-05 AICPA Foreign Trusts & Foreign Gifts Proposed Regulations 61
2024-07-02 ABA S Corp. F Reorganizations With Conversion to LLC 11
2024-05-29 NYSBA Protective Form 8804 (Rpt. No. 1493) 6
2024-03-22 ABA Proposed 987 Regulations 16
2024-03-05 JCT Taxation of MNEs and Reallocation of Taxing Rights Under Pillar One (JCX-7-24) 53
2024-02-12 NYSBA Proposed 987 Regulations (Rpt. No. 1488) 29
2024-02-12 AICPA Request to Allow E-Filing of Form 5472 for FOUSDEs 3
2024-02-12 AICPA Proposed 987 Regulations 5
2024-02-08 AICPA Notice 2023-80 (FTC & DCL Rules for GloBE) 17
2024-02-05 AICPA Int'l Info. Reporting for Domestic Grantor Trusts 9
2024-01-30 AICPA FBAR Extension for Major Disasters 3
2024-01-14 NYSBA Coordinating 951A With The Pillar Two Income Inclusion Rule (Rpt. No. 1486) 66
2023-12-31 NTA Annual Report to Congress: 2023 238
2023-12-14 AICPA EIN Applications 4
2023-12-11 AICPA Pillar One - Amount B 5
2023-10-10 ABA FBAR Comments 6
2023-08-29 AICPA S Corporation F Reorganizations 3
2023-08-14 AICPA Form 3520 & Form 3520-A Penalties (Word doc.) 3
2023-08-14 AICPA Form 3520 & Form 3520-A Instructions 5
2023-07-17 JCT Income Earned By Multinational Enterprises (JCX-35R-23) 92
2023-06-30 NYSBA Proposed 367(d) Regulations (Rpt. No. 1479) 35
2023-06-02 NYSBA 7874 Inversions & Partnerships (Rpt. No. 1477) 58
2023-05-31 NYSBA Pillar Two (Rpt. No. 1476) 57
2023-02-07 AICPA Form 8858 (Dual Resident Individuals) 3
2023-01-06 AICPA First Time Abatement for Form 5471 and Form 5472 Penalties 2
2022-12-31 NTA Annual Report to Congress: 2022 293
2022-12-21 ABA PLR User Fees 18
2022-12-16 AICPA Form 1041 Updates to Facilitate E-Filing with 962 Elections and PFICs 5
2022-06-28 AICPA Proposed Regulations on PFICs and CFCs Owned By P'ships & S Corp.s 6
2022-06-28 NYSBA Potential Changes to 1.367(b)-3 (Rpt. No. 1463) 44
2022-04-25 NYSBA Proposed Regulations Regarding PFICs and CFCs Held by Partnerships and S Corporations (Rpt. No. 1462) 42
2022-02-18 AICPA Pillar One - Amount A 2
2022-01-18 NYSBA 382 & CFCs (Rpt. No. 1457) 60
2021-12-31 NTA Annual Report to Congress: 2021 234
2020-07-01 GAO Offshore Insurance Products 36
2021-04-19 JCT Digitalization And OECD Response (JCX-16R-21) 74
2019-04-01 GAO Foreign Asset Reporting - U.S. Persons Abroad 83
2019-03-01 GAO International Tax Dispute Resolution 47
2018-01-01 GAO Foreign [and U.S.] Pensions 86
2017-09-28 JCT Policy Issues Of International Tax Reform (JCX-45-17) 72
2017-01-01 GAO Revised International Guidance on Transfer Pricing 50
2016-02-23 JCT U.S. Taxation Of Cross-Border Income (JCX-8-16) 100
2015-03-16 JCT U.S. Taxation Of Cross-Border Income (JCX-51-15) 80
2014-05-01 GAO Income Exclusion for U.S. Citizens Working Abroad 84
2014-01-06 GAO OVDI By State 9
2013-12-31 NTA Annual Report to Congress: 2013 729
2012-07-01 GAO Foreign-Owned, Essentially U.S.-Based, Corporate Groups 28
2011-09-06 JCT U.S. Taxation Of Cross-Border Income (JCX-42-11) 113
2010-04-01 GAO Compliance for NRAs 35
2008-07-17 Senate Tax Haven Banks and U.S. Tax Compliance 114
2007-09-24 JCT Offshore (i) Reinsurance (ii) Invmt. Vehicles for Tax Exempt Entities, and (iii) Deferral of Comp. (JCX-85-07) 77
2006-08-01 Senate Tax Haven Abuses: The Enablers, The Tools and Secrecy 401
N/A N/A ICIJ Offshore Leaks database N/A