Yesterday the IRS published five new practice units titled:
- BEAT Overview (2021)
- 453A Interest on Deferred Tax Liability (2021)
- Treaty Exemptions - NRA Students, Trainees, Teachers and Researchers (2021)
- Flow-Through Entities Effects on FTC (2021)
- Tax Shelter Promoter Investigations Under IRC 6700 (2021)
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.
