Applicable Federal Rates
Applicable Federal Rates Applicable Federal Rates for 2016 Short Term Rates for Jan. (2016): Annual: 0.75% ; Semiannual: 0.75% ; … Read more
Uncategorized
Federal Underpayment Interest Rates
Federal Underpayment Interest Rates Interest on underpayments of federal tax must accrue interest, compounded daily, at rates published quarterly by … Read more
General Information
General Tax Information Tax Research Resources Tax Research Resources General Information Tax Rate Schedules Amended Returns Backup Withholding Checklist of … Read more
Decedent’s Estates
Decedent’s Estates Income Taxation of Decedent’s Estates A decedent’s estate is a separate legal entity for federal tax purposes. A … Read more
Topical Index
Topical Index General Topics Adjustments to Income 401K Alimony Education Expense Educator Expense Extenders Health Insurance Moving Expense Student Loan … Read more
IRS Publications
IRS Publications General Information Publications – How to Order Publications by Date List of IRS Publications Publication 1 – Your … Read more
Tax Court Decisions
Tax Court Decisions “When the IRS determines a deficiency, the taxpayer can litigate the matter in any one of three … Read more
IRS Headliners
IRS Headliners Introduction IRS Stakeholder Headliners are intended to provide alerts or reminders to taxpayers and tax professionals about tax … Read more
Private Letter Rulings
Private Letter Rulings Definition of Private Letter Rulings Private Letter Ruling means: a reply from the U.S. Internal Revenue Service regarding … Read more
General Counsel Memoranda
General Counsel Memoranda General Counsel Memoranda are documents prepared by the Office of the Chief Counsel that “contain the reasons … Read more