Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


Five New IRS Practice Units

2021-12-15

Yesterday the IRS published five new practice units titled:

The practice unit titled "Flow-Through Entities Effects on FTC" was an update to a prior practice unit with the same title. The update was made to reflect the recently finalized regulations under Treas. Reg. §1.861-9.

These new practice units have been added to our Practice Units By Topic page.

Tags: 453 Installment Sales, 701 Partnerships, 894 Treaties, 901 Foreign Tax Credits, 59A BEAT