Table of Contents
- 367 - Outbound, Inbound, & Foreign-to-Foreign Corporate Transfers
- 482 - Transfer Pricing
- 671-679 - Foreign Grantor Trusts
- 861-865 - Source of Income & Expenses
- 864 - Effectively Connected Income ("ECI")
- 871/881 - Fixed, Determinable, Annual, or Periodical ("FDAP") Income
- 882 & 884 - Branch Taxes & Interest Allocation
- 894 - Tax Treaties
- 897 - USRPIs / FIRPTA
- 901-904 Foreign Tax Credits & Foreign Tax Credit Limitation
- 911 - Foreign Earned Income Exclusion
- 951-956 - Subpart F Income & Investments in U.S. Property
- 985-988 - Foreign Currency Transactions
- 1401/3101 - Social Security / Self-Employment Taxes for U.S. Persons Abroad
- 6038A - Information With Respect to Certain Foreign-Owned Corporations
- 6038-6048 - Failure to File Information Return Penalties
- 7701(b) - Individual Income Tax Residency
- Exchange of Information & Foreign Based Evidence
- Miscellaneous Foreign
367 - Outbound, Inbound, & Foreign-to-Foreign Corporate Transfers
- Deemed Annual Royalty Income Under IRC 367(d) (11-04-2015)
- Foreign-To-Foreign Transactions - IRC 367(b) Overview (08-28-2015)
- Identifying Foreign Goodwill or Going Concern (10-13-2016)
- Inbound Liquidation of a Foreign Corporation into a U.S. Corporate Shareholder (09-10-2015)
- IRC 367(d) Transactions in Conjunction with Cost Sharing Arrangements (CSA) 01-04-2017)
- Outbound Liquidation of US Corp to Foreign Parent IRC Section 367 e 2 Overview (12-15-2014)
- Outbound Transfers of Property to Foreign Corporation - IRC Section 367 Overview (12-15-2014)
- Outbound Transfer of Foreign Stock (02-04-2016)
- Outbound Transfer of Domestic Stock (02-08-2016)
- Outbound Transfer of Foreign Stock Followed by Check-The-Box Election (02-19-2016)
482 - Transfer Pricing
General
- Arms Length Standard (12-15-2014)
- Calculating the Net Adjustment Penalty for a Substantial Valuation Misstatement (02-19-2016)
- Comparison of the Arm’s Length Standard with Other Valuation Approaches – Inbound (09-23-2016)
- Comparison of the Arm’s Length Standard with Other Valuation Approaches – Outbound (09-23-2016)
- Overview of IRC 482 (08-28-2015)
- Three Requirements of IRC 482 (04-06-2016)
- Taxpayer's Affirmative Use of IRC 482 (05-12-2016)
Distributors
Tangible Goods
- Accounting for Intangibles and Services Associated with the Sale of Tangible Property - Outbound (09-09-2015)
- Comparability Analysis for Tangible Goods Transactions Inbound (12-15-2014)
- Comparability Analysis for Tangible Goods Transactions Outbound (12-15-2014)
- Purchase of Tangible Goods from a Foreign Parent CUP Method (12-15-2014)
- Sale of Tangible Goods from a CFC to a USP CUP Method (12-15-2014)
Services
Cost Sharing Arrangements
- Change in Participation in a Cost Sharing Arrangement (CSA) - Controlled Transfer of Interest and Capability Variation (02-04-2016)
- Cost Sharing Arrangements vs Licensing Alternative (12-15-2014)
- Distinguishing Between Sale License and other Transfers of Intangibles to CFCs by US Transferors (12-15-2014)
- Pricing of Platform Contribution Transaction in Cost Sharing Arrangements Initial Transaction (12-15-2014)
- Pricing of Platform Contribution Transaction (PCT) in Cost Sharing Arrangements (CSA) Acquisition of Subsequent IP (02-08-2016)
Inbound & Outbound Pairs
- Advance Pricing Agreement for Tangible Goods Transactions – Inbound (11-21-2017)
- Advance Pricing Agreement for Tangible Goods Transactions – Outbound (11-21-2017)
- Comparison of the Arm’s Length Standard with Other Valuation Approaches – Inbound (09-23-2016)
- Comparison of the Arm’s Length Standard with Other Valuation Approaches – Outbound (09-23-2016)
- Common Ownership or Control Under IRC 482 - Inbound (11-21-2017)
- Common Ownership or Control Under IRC 482 - Outbound (11-21-2017)
- CPM Simple Distributor Inbound (12-15-2014)
- CPM Simple Distributor Outbound (12-15-2014)
- High Value Services: Technical and Marketing Fees – Inbound (09-15-2017)
- License of Foreign Owned Intangible Property by US Entity (12-15-2014)
- License of Intangible Property from U.S. Parent to a Foreign Subsidiary (11-04-2015)
- Review of Transfer Pricing Documentation by Inbound Taxpayers (12-15-2014)
- Review of Transfer Pricing Documentation by Outbound Taxpayers (03-04-2016)
- Residual Profit Split Method - Inbound (02-19-2016)
- Residual Profit Split Method - Outbound (03-07-2016)
- Revenue Procedure 99-32 Inbound Guidance (02-19-2016)
- Revenue Procedure 99-32 Outbound Guidance (12-15-2014)
671-679 - Foreign Grantor Trusts
- Defining the Entity - Foreign Trusts (12-01-2015)
- Foreign Grantor Trust Determinations - Part I - Section 679 (12-01-2015)
- Foreign Grantor Trust Determination - Part II - Sections 671-678 (12-01-2015)
861-865 - Source of Income & Expenses
- Allocation and Apportionment of Deductions for Nonresident Alien Individuals (03-09-2016)
- FDAP Payments - Source of Income (06-02-2016)
- Section 861 Home Office and Stewardship Expenses (12-15-2014)
- Sourcing of Exchange Gains or Losses in Currency Transactions (01-30-2017)
- Sourcing of Fringe Benefits for FTC Limitation (08-21-2015)
- Source of Income for Nonresident Alien Individuals (10-14-2016)
- Sourcing of Income (09-15-2017)
- Sourcing of Multi-Year Compensation Arrangements Including Stock Options for FTC Limitation (09-23-2016)
- Sourcing of Salary and Compensation (08-21-2015)
864 - Effectively Connected Income ("ECI")
- Effectively Connected Income (ECI) (08-21-2015)
- General Deductions of a Foreign Corporation Engaged in U.S. Trade or Business (Non Treaty) (04-12-2018)
- Gross Effectively Connected Income (ECI) of a Foreign Corporation (Non-Treaty) (02-19-2016)
- Hedge Fund Basics (02-14-2017)
- Identification of a U.S. Trade or Business of a Nonresident Alien (10-29-2015)
871/881 - Fixed, Determinable, Annual, or Periodical ("FDAP") Income
- FDAP Income (03-09-2016)
- FDAP Withholding Under Chapter 3 (06-02-2016)
- Non-Services FDAP Income (02-12-2016)
- Overview of FDAP (12-15-2014)
- Portfolio Debt Exemption – Requirements and Exceptions (11-08-2016)
- Verifying Refund Requests of IRC 1441 Withholding on FDAP Income (09-14-2017)
882 & 884 - Branch Taxes & Interest Allocation
- Branch Profits Tax Concepts (12-15-2014)
- Branch-Level Interest Tax Concepts (08-04-2015)
- Interest Expense of a Foreign Corporation Engaged in a U.S. Trade/Business (Non-Bank, Non-Treaty) (02-19-2016)
- Interest Expense of US Branch of a Foreign Bank Non-Treaty (02-19-2016)
894 - Tax Treaties
- Competent Authority Revenue Procedure 2015-40 Guidance: Foreign-Initiated Adjustment(s) (03-21-2019)
- Introduction to Traditional Automatic Exchange of Information (03-15-2019)
- Competent Authority Process Under a MAP Article of a U.S. Income Tax Treaty (03-08-2019)
- Creation of a Permanent Establishment (PE) through the Activities of a Dependent Agent in the United States (01-29-2019)
- Competent Authority Revenue Procedure 2015-40 Guidance: U.S.-Initiated Adjustment(s) (09-15-2017)
- Creation of a Permanent Establishment through the Activities of Seconded Employees in the United States (12-15-2014)
- Determining an Individual’s Residency for Treaty Purposes (09-06-2018)
- Qualification for Treaty Benefits under the Publicly Traded Test (12-15-2014)
- Payee Documentation for Treaty Benefits (08-21-2015)
- Reduced Foreign Taxes Under Treaty Provisions (04-12-2018)
- Treaty Exemption of Income from Teaching (10-01-2015)
897 - U.S. Real Property Interests (USRPIs) (Also known as FIRPTA)
- Overview of Withholding Under FIRPTA for Sales by Individuals (10-19-2017)
- Taxation on the Disposition of USRPI by Foreign Persons (08-23-2016)
- U.S. Real Property Holding Corporations - USRPHC Status (10-17-2017)
901 - 904 Foreign Tax Credits & Foreign Tax Credit Limitation
- Asset Valuation using the FMV Method for Interest Expense Allocation to Calculate FTC Limitation (12-15-2014)
- Categorization of Income and Taxes Into Proper Basket (09-14-2017)
- Creditable Foreign Taxes (09-14-2017)
- Exhaustion of Remedies (12-15-2014)
- Exhaustion of Remedies and Transfer Pricing (12-15-2014)
- Exhaustion of Remedies in Non Transfer Pricing Situations (12-15-2014)
- French Foreign Tax Credits (12-15-2014)
- FTC General Principles (04-11-2017)
- How to Allocate and Apportion Research and Experimental Expenses (12-15-2014)
- Overview – Expense Allocation/Apportionment in Calculation of the IRC 904 FTC Limitation (04-21-2017)
- Overview of Interest Expense Allocation and Apportionment in Calculation of the FTC Limitation (12-15-2014)
- Reduced Foreign Taxes Under Treaty Provisions (04-12-2018)
- Summary of Foreign and Domestic Loss Impacts on the Foreign Tax Credit (03-01-2017)
911 - Foreign Earned Income Exclusion (FEIE)
- Bona Fide Residence Test for Purposes of Qualifying for IRC §911 Tax Benefits (08-21-2015)
- Calculating FEIE - Employee (08-21-2015)
- Calculating FEIE – Partner in a Partnership with Foreign Earned Income (08-19-2016)
- Calculating FEIE - Self-Employed Individual (08-21-2015)
- Foreign Housing Exclusion (IRC §911) (07-08-2016)
- Foreign Housing Deduction (IRC §911) (08-19-2016)
- IRC 911 Election and Revocation (12-15-2014)
- Physical Presence Test for Purposes of Qualifying for IRC 911 Tax Benefits (04-24-2017)
- Physical Presence Test for Purposes of Qualifying for IRC §911 Tax Benefits (02-16-2016)
951-956 - Subpart F Income & Investments in U.S. Property
General
- Calculation of the IRC 956 Inclusion (12-13-2017)
- Conducting Functional Analysis for Foreign Base Company Income (FBCI) (10-29-2015)
- Determination of U.S. Shareholder and CFC Status (11-12-2015)
- Overview of Subpart F Income for U.S. Individual Shareholders (11-13-2015)
- Subpart F Overview (12-15-2014)
- Substantial Contribution Test for CFC Manufacturing Exception (01-02-2018)
FPHCI
- Concepts of Foreign Personal Holding Company Income (03-17-2016)
- Definition of Foreign Personal Holding Company Income and the Common Exceptions (02-08-2018)
- Interest Income Derived by CFC or QBU Engaged in Banking Financing or Similar Business (12-15-2014)
- Receipt of Dividends or Interest from a Related CFC (02-09-2016)
FBC Sales Income
- Branch Rules for Foreign Base Company Sales Income (10-29-2015)
- Branch Sales to Unrelated Parties of Products Manufactured by CFC (10-29-2015)
- CFC Sale to Related Party With Same Country Unrelated Party Manufacturing (07-17-2015)
- CFC Purchased From Related Party with Same Country Sales (07-17-2015)
- Computing Foreign Base Company Income (12-15-2014)
- Computing Foreign Base Company Income for US Individual Shareholders (03-18-2016)
- Concepts of Foreign Base Company Sales Income (01-21-2016)
- Sale by CFC to Unrelated Parties of Products Manufactured by Branch (10-29-2015)
FBC Services Income & Investments in U.S. Property
985-988 - Foreign Currency Transactions
- Definition of Appropriate Exchange Rate Overview (10-29-2015)
- Character of Exchange Gain or Loss on Currency Transactions (07-20-2016)
- Disposition of a Portion of an Integrated Hedge (12-15-2014)
- Disposition of Nonfunctional Currency (05-14-2018)
- Exchange Gains/Losses on Payables and Receivables Denominated in a Nonfunctional Currency (01-30-2017)
- Functional Currency Determination (06-06-2017)
- Functional Currency of a QBU (02-28-2018)
- How to Assess Penalties for Failure to File Form 8886 Disclosing IRC 988 losses (01-30-2017)
- Official versus Free Market Exchange Rate (01-30-2017)
- Overview of Qualified Business Units (QBUs) (07-20-2016)
- Overview of IRC Section 988 Nonfunctional Currency Transactions (07-20-2016)
- Sourcing of Exchange Gains or Losses in Currency Transactions (01-30-2017)
1401/3101 - Social Security / Self-Employment Taxes for U.S. Persons Abroad
- Employee Share of Employment Taxes - U.S. Citizens and Resident Aliens Working Abroad (11-14-2016)
- Employee Share of Employment Taxes - U.S. Citizens and Resident Aliens Working Abroad (12-07-2017)
- Self-Employment Taxes - U.S. Citizens and Resident Aliens Working Abroad (11-14-2016)
- U.S. Territories - Self-Employment Tax (01-10-2018)
6038A - Information With Respect to Certain Foreign-Owned Corporations
6038-6048 - Failure to File Information Return Penalties
- Failure to File the Form 926 - Return by a U.S. Transferor of Property to a Foreign Corporation - Monetary Penalty (06-14-2016)
- Failure to File the Form 3520/3520-A - Penalties (11-23-2015)
- Failure to File the Form 5471 - Form 8865 - Category 1 and 2 Filers - Monetary Penalty (11-23-2015)
- Failure to File the Form 5471 – Category 2 and 3 Filers – Monetary Penalty (02-14-2017)
- Monetary Penalties for Failure to Timely File a Substantially Complete Form 5471 --Category 4 & 5 Filers (10-22-2015)
- Monetary Penalties for Failure to Timely File a Complete and Accurate Form 8865 – Category 1 & 2 Filer (02-14-2017)
- The Meaning of “Substantially Complete” with Reference to International Information Return Penalties (06-16-2017)
7701(b) - Individual Income Tax Residency
- Determining an Individual’s Residency for Treaty Purposes (09-06-2018)
- Determining Tax Residency Status of Lawful Permanent Residents (12-15-2014)
- Election under Section 6013g (12-15-2014)
- Election under Section 6013h (12-15-2014)
- First Year Election under 7701b4 (12-15-2014)
- Substantial Presence Test (12-15-2014)
- U.S. Territories - Determining Bona Fide Residency Status (08-21-2015)
Exchange of Information & Foreign Based Evidence
- Field Procedures for Handling Foreign Initiated "Specific" Requests under EOI Agreements (01-20-2016)
- Issuing a Formal Document Request when a US Taxpayer is Unresponsive to an IDR (12-15-2014)
- Overview of Exchange of Information Programs (01-20-2016)
- Types of EOI Exchanges (01-20-2016)
- Using Alternative Means to Obtain Foreign Based Evidence (10-22-2015)
Miscellaneous Foreign
- Basic Offshore Structures Used to Conceal U.S. Person's Beneficial Ownership of Foreign Financial Accounts and Other Assets (12-01-2015)
- Basket Transactions (01-31-2017)
- Corporate Inversions - Overview of Major Issues (07-05-2016)
- Dual Consolidated Losses Overview (12-15-2014)
- Failure to File the Form 5471 – Category 2 and 3 Filers – Monetary Penalty (12-07-2017)
- Foreign Partnership - Taxation (11-23-2015)
- Interest Expense Limitation Computation under §163(j) (03-14-2016)
- Taxation of Scholarships and Fellowship Grants Paid to a Nonresident Alien (06-14-2016)
- U.S. Persons Residing Abroad Claiming Additional Child Tax Credit (08-21-2015)
- U.S. Persons Residing Abroad Claiming Additional Child Tax Credit (12-07-2017)
- Using an Authorization of Agent when a US Corporation is 25% Foreign Owned (10-22-2015)
- Verifying Refund Request of IRC 1445 Withholding on Dispositions of U.S. Real Property Interests (03-17-2016)
Last updated 11/12/18
