Topics for Corporations | |
LMSB Division At-a-Glance Strategic priorities, organizational structure and leadership directory of the IRS Large and Mid-Size Division, which serves corporations and partnerships with assets of $10 million or more. Coordinated Issue Papers - LMSB The IRS works to identify, coordinate, and resolve complex and significant industry wide issues by ensuring uniform application of the law through the issuance of coordinated issue papers. Although these papers are not official pronouncements on the issues, they do set forth the Service's current thinking. LMSB Industry Director Guidance LMSB Directives provide industry-related and administrative guidance to LMSB examiners to ensure consistent tax administration. The Directives do not establish Service position on legal issues and are not legal guidance. Audit Techniques Guides (ATGs) The Audit Techniques Guides (ATG) focus on developing highly trained examiners for a particular market segment. These Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations. Form 8806 - Information Return for Acquisition of Control or Substantial Change in Capital Structure Pursuant to the provisions of Temporary Regulation ยง 1.6043-4T(a), requiring reporting of certain acquisitions of control and substantial changes in capital structure, corporations can consent to the publication by the IRS of the information from their Form 8806. Tax Code, Regulations and Official Guidance The place to start for researching publicly accessible versions of the Internal Revenue Code, Treasury (Tax) Regulations, or other forms of official IRS tax guidance. SOI Tax Stats - Corporation Tax Statistics Find balance sheets, income statements, and tax items for corporations here. In addition to general studies and historical data, there are specialized areas covering S corporations, and more. Data are also presented by industry and size of the corporations. |
Page Last Reviewed or Updated: July 09, 2008