OrbitaxU.S. IRS Publishes Practice Units on FDAP Income, Interest Expense Limitation Computation, Foreign Personal Holding Company Income, and Others
|Approved Changes|United States
The U.S. IRS has recently published five international practice units, including:
- FDAP Income
- Allocation and Apportionment of Deductions for Nonresident Alien Individuals
- Interest Expense Limitation Computation under §163(j)
- Verifying Refund Request of IRC 1445 Withholding on Dispositions of U.S. Real Property Interests
- Concepts of Foreign Personal Holding Company Income
Internation…
Continue Reading
