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Corporations
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Tax Information For Corporations |
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LMSB Customer Satisfaction Survey Results
The LMSB Customer Satisfaction Survey report of results was issued 2/04. This survey was conducted by the Pacific Consulting Group from cases closed from 10/02-9/03. The report covers both Industry cases and the more complex Coordinated Industry cases. Overall, customer satisfaction has increased to 80% in Industry cases, 76% for CIC post-audit areas, and 77% for CIC pre-audit areas.
LMSB Compliance Priorities
LMSB will expand its enforcement resources and capabilities while maintaining avenues and processes to work with taxpayers who voluntarily choose to comply with federal tax requirements.
Schedule M-3 for Large and Midsize Corporations
The Treasury Department and IRS have released a draft of the final version of Schedule M-3, “Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More”.
Abusive Tax Shelters and Transactions
The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions.
Form 8806 - Information Return for Acquisition of Control or Substantial Change in Capital Structure
Pursuant to the provisions of Temporary Regulation § 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.
Fast Track Settlement
The LMSB / Appeals Fast Track Settlement program is a joint effort between the Large and Mid-Size Business (LMSB) Division and Appeals to use the mediation skills and delegated settlement authority of Appeals to resolve issues while still under LMSB jurisdiction.
International Businesses
Provides links to information on a variety of International topics including Tax Treaties, Know-Your-Customer (KYC) Rules, Transfer Pricing and Qualified Intermediaries (QI).
Advance Pricing Agreement Program
The APA Program provides an alternative dispute resolution mechanism for taxpayers and the IRS to resolve complex international transfer pricing cases.
Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.
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.
Market Segment Specialization (MSSP)
A market segment may be an industry such as construction or entertainment, a profession like attorneys or real estate agents or an issue like passive activity losses. Audit Technique Guides that contain examination techniques, common and unique industry issues, and other information relative to various market segments are available for review.
Coordinated Issue Papers
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.
Information for Large to Mid-Size Businesses
This page provides links which are helpful for large to mid-size businesses with assets greater than $10 million
Small Business/Self-Employed (SB/SE) Division
This division serves businesses with less than $10 million in assets.
Appeals
The Appeals Office resolves tax controversies, without litigation, on a basis that is fair and impartial to both the Government and the taxpayer.
Taxpayer Advocate Office
The Taxpayer Advocate's Office helps taxpayers resolve problems with the IRS and recommends changes that will prevent future problems.
Chief Counsel
The Office of Chief Counsel provides legal guidance and interpretive advice to the IRS, Treasury and to taxpayers. Go to this page for Chief Counsel, decisions, bulletins and notices.
IRS Regulations
The tax law starts with the Internal Revenue Code that is enacted by Congress. After the statute is enacted, the IRS issues regulations to help interpret and apply the law. Here's a place where you can learn more about IRS regulations.
Starting a New Business
The tax information on the Corporations page is for established corporations. If you are a new corporation use this link.
Forms and Publications
Click here to find a variety of Corporate tax forms and publications.
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