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Free tax return 16. Free tax return   Rulings Program The IRS has a program for assisting taxpayers who have technical problems with tax laws and regulations. Free tax return The IRS will answer inquiries from individuals and organizations about the tax effect of their acts or transactions. Free tax return The National Office of the IRS issues rulings on those matters. Free tax return A ruling is a written statement to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. Free tax return There are also determination letters issued by IRS directors and information letters issued by IRS directors or the National Office. Free tax return There is a fee for most types of determination letters and rulings. Free tax return For complete information on the rulings program, see the first Internal Revenue Bulletin published each year. Free tax return Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - International Individual Tax Statistics

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Here you will find links to the Statistics of Income studies relating to individual taxpayers in an international context. For each of these areas, there are text articles and/or statistical tables that include both recent and historical data.

International Business Tax Statistics

Overview of U.S. Taxes on International Income

Foreign Recipients of U.S. Income Provides data on income paid to nonresident aliens and the amount of tax withheld by the U.S. Government.  Data are taken from Form 1042-S.
Foreign Recipients of U.S. Partnership Income Provides data on the taxable income allocated by U.S. partnerships to foreign partners and the U.S. tax withheld on this income. This study is conducted anually. Data are taken from Forms 8805.
Foreign Trusts Provides data on foreign trusts that have U.S. "persons" as grantors, transferors, or beneficiaries.  This study is conducted every 4 years.  Data are taken from Forms 3520 and 3520-A.
Individual Foreign Earned Income/Foreign Tax Credit Provides data on foreign-source income, deductions, taxes, and foreign tax credit reported on individual income tax returns.  This study is conducted every 5 years.  Data are taken from Forms 2555 and 1116.
International Boycotts Provides data on the business operations of U.S. entities that participate in international economic boycotts not sanctioned by the U.S. Government.  Data are taken from Form 5713.
Nonresident Alien Estate Tax Returns Provides data on estate tax returns filed for non-U.S. citizens residing abroad who owned at least $60,000 worth of property within the U.S. at time of death. This study is conducted every 2 years.  Data are taken from Form 706-NA.
Page Last Reviewed or Updated: 10-Feb-2014

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Free tax return Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. Free tax return Cash method, Cash method. Free tax return Change of method, Changing your accounting method. Free tax return Constructive receipt of income, Cash method. Free tax return , More information. Free tax return Accrual method taxpayers, Accrual method. Free tax return ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. Free tax return Activities not for profit, Duplex. Free tax return Additions to property, Additions or improvements to property. Free tax return (see also Improvements) Basis, Increases to basis. Free tax return , Additions or improvements. Free tax return MACRS recovery period, Additions or improvements to property. 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Free tax return Increases to, Increases to basis. Free tax return MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. Free tax return effect on basis, Deducting vs. Free tax return capitalizing costs. Free tax return Local benefit taxes, Local benefit taxes. Free tax return Mortgages, payments to obtain, Expenses paid to obtain a mortgage. Free tax return Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. Free tax return Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. Free tax return Charitable contributions Use of property, Donation of use of the property. Free tax return Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. 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Free tax return Vacation homes Dwelling unit, Dwelling unit. Free tax return Fair rental price, Fair rental price. Free tax return Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. Free tax return Prev  Up     Home   More Online Publications