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Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.

Top Ten Issues - Defined Benefit Plans

Review Affordable Care Act (ACA) tax provisions for individuals, including penalty relief, the Additional Medicare Tax, tax credits and general health coverage.

Use Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.

The Security Summit coalition formed by the IRS, state tax agencies and the nation's tax industry organized the 9th Annual National Tax Security Awareness Week on December 2-6, in a campaign to increase awareness of scams and schemes.

Understand the rules covering income tax deductions for charitable contributions by individuals.

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.

TECHNICAL EXPLANATION OF THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE KINGDOM OF MOROCCO FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Beginning in tax year 2013 (returns filed in 2014), taxpayers may use a simplified option when figuring the deduction for business use of their home

A person who holds certain powers, responsibilies, or interests is considered to be in a position to exercise substantial influence over the affairs of the organization.