Tax

Tag: IRS Materials

  • IRS Written Determinations

    IRS Written Determinations Overview In general, there are three types of IRS written determinations: Private Letter Rulings (PLR) – Taxpayer-specific rulings or determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. See Rev. Proc. 2008-1 and Rev. Proc. 2008-4 for more information about these…

  • IRS Forms

    IRS Forms General Information Forms by Tax Return Type Forms – How to Order Forms by Date IRS Forms Federal Tax Forms on UncleFed’s Tax Board 2008, 2007, 2006, 2005, 2004, 2003, 2002, 2001, 2000, 1999, 1998, 1997, 1996 Form 1000 – Ownership Certificate Form 1023 – Application for Recognition of Exemption Under Section 501(c)(3)…

  • Technical Advice Memoranda

    Technical Advice Memoranda Overview A technical advice memorandum, or TAM, is guidance furnished by the Office of Chief Counsel upon the request of an IRS director or an area director, appeals, in response to technical or procedural questions that develop during a proceeding. A request for a TAM generally stems from an examination of a…

  • Chief Counsel Notices

    Chief Counsel Notices Overview Chief counsel (CC) notices are directives that provide interim guidance, furnish temporary procedures, describe changes in litigating positions, or announce personnel matters or other types of administrative information. Notices providing interim guidance or instructions to staff are designed to be incorporated into the Chief Counsel Directives Manual (CCDM), but are issued…

  • Proposed Regulations prior 2008

    Proposed Regulations prior 2008 2010 and after: From IRBs after January, 2010: For information about proposed regulations after january 2010 and information in general about tax proposed regulations, click here. 2008: From IRBs in the first half of 2008: For information about proposed regulations in 2008, click here 2008: From IRBs in the second half…

  • Treasury Decisions

    Treasury Decisions “. . . [U]pon approval by the Commissioner [of the IRS] and signature by the Assistant Secretary of the Treasury . . . final regulations are filed with the Federal Register and published in the form of a Treasury decision, which sometimes contains a preamble summarizing and responding to the most important comments…

  • Cumulative Bulletin

    Cumulative Bulletin means:a hardbound compilation of the material in the Internal Revenue Bulletin, usually issued semiannually….

  • Treasury Regulations

    Treasury Regulations Treasury Regulations Treasury Regulations, commonly referred to as Federal tax regulations, pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of Treasury. Index of the Treasury Regulations CHAPTER I – INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Subchapter A –…

  • IRS Schedules

    IRS Schedules List of IRS Schedules: Schedule A Schedule B Schedule C Schedule C & Schedule SE (2004 IRS FAQ) Schedule D reporting via broker summary Schedule F Schedule K-1(Form 1065) – Line 13 – Other Deductions – Code Definition Schedule K-1 (Forms 1065 and 1120S) Schedule K-1 – Line 20 (Form 1065) Code Definition…

  • Proposed Regulations

    The Proposed Regulations are. tentative regulations issued by the U.S. Treasury Department to give interested parties time to respond. Courts tend to give no legal validity to proposed regulations. Temporary regulations are also issued as proposed regulations. An entry about U.S. Treasury Department…