Category: 901 Foreign Tax Credits

1. New IRS Practice Unit - FTC - Categorization of Income and Taxes Into Proper Basket

   June 27, 2023
2. Musings on Structure Planning For Closely-Held Foreign Entities

   March 6, 2023
3. A Tangled Web of Definitions

   January 4, 2023
4. 16 New Charts Published

   August 30, 2022
5. Famous Tax Quotes - Congress Did Not Want To Deal With Citizens As If They Were Still In The Nursery

   March 18, 2022
6. Five New IRS Practice Units

   December 15, 2021
7. New IRS Practice Unit - FTC (Business) General Principles

   September 2, 2021
8. 3 New IRS Practice Units

   July 9, 2021
9. New IRS Practice Units - FTC Carryback and Carryover & Liquidating Distributions of a Partner’s Interest in a Partnership

   April 12, 2021
10. New IRS Practice Units: Reasonable Cause and Good Faith & FTC Limitation

    July 18, 2020
11. New IRS Practice Unit: Flow-Through Entities Effects on FTC

    June 4, 2020
12. Three New IRS Practice Units

    April 29, 2020
13. Updated IRS Practice Units by Topic Page

    November 13, 2018
14. Updated - IRS Practice Units by Topic

    April 20, 2017
15. IRS International Practice Units By Category

    August 5, 2016
16. New Videos - March 2016

    March 31, 2016
17. Rev. Rul. 2016-8: Tax Aspects of the Cuban Thaw

    March 10, 2016
18. Chart of Rev. Rul. 84-125 - Accrual of Foreign Tax Credit on Contested Liability & 10 Year Limitations Period

    September 7, 2015
19. International PLRs of Note for the 38th week of 2014

    September 22, 2014
20. Charts of Examples in Notice 2014-44

    July 28, 2014
21. International PLRs for the 49th week of 2013

    December 6, 2013
22. Chart of Chief Counsel Advice AM2013-006: §302 Redemption Reduces CFC's Pool of Foreign Income Taxes

    November 9, 2013
23. International PLRs for the 36th week of 2013

    September 6, 2013
24. International PLRs of the 30th week of 2013

    September 5, 2013
25. Famous Tax Quotes - Double Taxation Cannot Always Be Avoided

    August 30, 2013
26. International PLRs of the 21st week of 2013

    August 25, 2013
27. International PLRs of the 20th week of 2013

    August 25, 2013
28. Famous Tax Quotes - Same Boat But Another Ocean

    February 5, 2012
29. U.K. Remittance Basis Charge (“RBC”) is a Creditable Tax

    August 15, 2011
30. Double Taxation on Services

    July 26, 2011
31. New Section 956 Foreign Tax Credit Blending Rule

    August 13, 2010