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... Read more →