Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


New IRS Practice Unit: Concepts of GILTI

2021-06-18

Yesterday the IRS published a new practice unit titled “Concepts of Global Intangible Low-Taxed Income Under IRC 951A.”

In addition, last week the IRS published a practice until titled “Partner’s Outside Basis.”

Both of these practice units have been added to our Practice Units By Topic page.

Tags: 701 Partnerships, 951A GILTI, Other - IRS Practice Units