Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


Updated IRS Practice Units by Topic Page

2018-11-13

The IRS publishes Practice Units (“PUs”) (formerly "International" Practice Units) on its website. PUs provide IRS staff with explanations of general tax concepts, as well as information about specific types of transactions. These PUs discuss many U.S. international tax issues that are applicable to businesses. The IRS website does not categorize them by topic therefore it can be difficult to find PUs on a particular topic. Our page Practice Units by Topic categorizes the PUs that relate to international activities by topic.

We have recently updated the page to include 29 new international related practice units published over the last several months. 

The topics include:

Tags: 367(b) Fgn to Fgn Corp, 367(d) Intangibles, 482 Cost Sharing Arrangements, 641-684 Trusts, 861 Source of Income, 884 Branch Profits Tax, 894 Treaties, 897 FIRPTA, 901 Foreign Tax Credits, 911 Foreign Earned Income Exclusion, 951 Subpart F Income, 956 Investments in U.S. Property, 987 Branch Transactions, 988 Transactions, 6038A 5472s, 6048 Foreign Trusts, 7701(b) Individual Residency, Other - IRS Practice Units