Source: https://www.irs.gov/vi/businesses/corporations/large-business-and-international-lbi-industry-director-guidance
Timestamp: 2020-04-07 05:16:32
Document Index: 673936690

Matched Legal Cases: ['§ 41', '§ 51', '§ 199', '§6662', '§41', '§ 199', '§ 166', '§446', '§ 199', '§ 199', '§166', '§475', '§ 41', '§ 847', '§ 280', '§ 921']

Large Business and International (LB&I) Industry Director Guidance | Internal Revenue Service
Large Business & International Directives
LB&I Directives provide administrative guidance to LB&I examiners to ensure consistent tax administration and on matters relating to internal operations. The Directives do not establish Service position on legal issues and are not legal guidance.
LB&I (formerly LMSB) Directives
LB&I Directive on the Centralized Risking of Research Issues under IRC §§ 41 & 174
LB&I and SB/SE Joint Directive on the Work Opportunity Tax Credit per Internal Revenue Code Section 51 (IRC § 51)
LB&I and SBSE Joint Directive on Creditability of French Social Taxes
Withdrawal of Directive LB&I-04-0118-005, Instructions for Examiners on Transfer Pricing Issue Selection – Cost-Sharing Arrangement Stock Based Compensation, dated January 12, 2018
Withdrawal of Directive LB&I-04-0118-004, Instructions for Examiners on Transfer Pricing Issue Selection-Reasonably Anticipated Benefits in Cost Sharing Arrangements
LB&I Directive on Amended Return/Claim for Refund Relating to Internal Revenue Code Section 199 (IRC § 199)
LB&I Directive on Timeshare Issue
IRC Section 807: LB&I Directive Related to Principle Based Reserves for Variable Annuity Contracts (AG 43/VM-21) and Life Insurance Contracts VM-20)
Instructions for Examiners on Transfer Pricing Issue Examination Scope - Appropriate Application of IRC §6662(e) Penalties
Instructions for LB&I on Transfer Pricing Issue Selection- Reasonably Anticipated Benefits in Cost Sharing Arrangements
Instructions for LB&I on Transfer Pricing Selection and Scope of Analysis - Best Method Selection
Large Business & International Directive for Determining Units of Property and Major Components in the Mining Industry
Activities under I.R.C §41 for Taxpayers that Expense Research and Development Costs on their Financial Statements pursuant to ASC 730
LB&I Directive for Determining When "Substantially All" of a Major Component (as Defined in Revenue Procedure 2013-24) has been Replaced under I.R.C. Section 263(a)
LB&I Directive on the Examination of Taxpayers Using the Safe Harbor Methods of Accounting for Cable Network Assets
LB&I Directive on the I.R.C. § 199 Definition of “Manufactured, Produced, Grown, or Extracted”
LB&I Directive Related to § 166 Deductions for Eligible Debt and Eligible Debt Securities
Allocating Mixed Service Costs Under I.R.C. Section 263A to Certain Self-Constructed Property of Electric and Natural Gas Utilities
Large Business & International Directive Extending Transition Rules and the Scope Limitation Waiver for Taxpayers Adopting the Safe Harbor Method of Accounting for Electric Transmission and Distribution Property-LB&I Directive #3
I.R.C. §446: LB&I Directive for Hedging of Variable Annuity Guaranteed Minimum Benefits (GMxB) by Insurance Companies
Updated Guidance on the Examination of Milestone Payments in the Acquisition of Businesses
De-coordination of All LB&I Coordinated Issue Papers
Updated Guidance for Examiners on I.R.C. § 199 Benefits and Burdens of Ownership Analysis in Contract Manufacturing Arrangements
Guidance for Examiners on I.R.C. § 199 Benefits and Burdens of Ownership Analysis in Contract Manufacturing Arrangements
Large Business & International Directive for Taxpayers Changing to the Method of Accounting Provided in Rev. Proc. 2013-24 for Steam or Electric Generation Property
Extension of Transition Rules for Taxpayers Adopting the Safe Harbor Method of Accounting for Electric Transmission and Distribution Property - LB&I Directive #2
UPDATED LB&I DIRECTIVE for Taxpayers Who Adopted a Method of Accounting Relating to the Conversion of Capitalized Assets to Repair Expense under I.R.C. Section 263(a)
I.R.C. §166: LB&I Directive Related to Partial Worthlessness Deduction for Eligible Securities Reported by Insurance Companies
Large Business and International Directive Wireless Telecommunication Assets
Large Business & International Directive Telecommunication Carriers Change in Method of Accounting Relating to Conversion of Capitalized Assets to Repair Expense Under I.R.C. Section 263(a)
Large Business & International Directive Transition Rules for Taxpayers Adopting the Safe Harbor Method of Accounting for Electric Transmission and Distribution Property
UTP Guidance and Procedures for the Field
Examination of Success-Based Fees in the Acquisition of Businesses
I.R.C. §475: Field Directive related to Mark-to-Market Valuation
Industry Director’s Directive # 2—Employment Tax and the Employees on the U.S. Outer Continental Shelf
LB&I Alert - Cases Forwarded to Appeals That Involve a Section 965 Transfer Pricing Adjustment Under Section 482
Examination of Dividends Received Deduction on Separate Accounts of Life Insurance Companies
Use of Delegation Order (DO) 4-25 on Appeals Settlement Position (ASP) for the I.R.C. § 41 Research Credit – Intra-Group Receipts from Foreign Affiliates (IRM 4.46.5.6)
Field Directive on the Use of Estimates from Probability Samples
Industry Director Directive on Deductibility of Casino Complimentary Goods and Services
Industry Director Directive on Treatment of Semiconductor Assembly and Test Activities as Manufacturing
Industry Director Directive on Examination of IRC § 847
Industry Director Directive on Examination of Multiple Parties in Intermediary Transaction Tax Shelters as described in Notice 2001-16
Industry Director Directive on the Planning and Examination of Cost Segregation Issues in the Biotech/Pharmaceutical Industry
Industry Director Directive Amended Returns/Refund Claims Containing Invalid IRC § 280(C)(3) Elections
Industry Director Directive Examination of Transaction Costs in the Acquisition of Businesses
Field Guidance on the Planning and Examination of the Cyclical Overhauls, Betterments, and Rebuilds of Locomotives for Class I Railroads
Field Guidance on the Planning and Examination of the Cyclical Overhauls, Betterments, and Rebuilds of Freight Cars for Class I Railroads
Industry Director Directive on Disposition of Income Forecast Method Issues
Planning and Examination of Cost Segregation Issues in the Restaurant Industry
Planning and Examination of Cost Segregation Issues in the Retail Industry
IRC Sec. 907 Evaluating Taxpayer Methods of Determining Foreign Oil and Gas Extraction Income (FOGEI) and Foreign Oil Related Income (FORI)
Cost Depletion - Determination of Recoverable Reserves
Planning and Examination of Research Credit Issues in a Branded Pharmaceutical Company
° Pharmaceutical Industry Research Credit Audit Guidelines
° Exhibit B - Hypothetical Organizational Chart
° Exhibit C - Departmental Reporting Structure (Research Career Ladder)
° Exhibit D - Research Credit Wage Issue Chart
Timber Casualty Losses
° Exhibit A - Timber Casualty Loss Audit Techniques Guide
° Exhibit B - Issue Paper on Timber Casualty Losses - Valuation of a Single Identifiable Property
Foreign Sales Corporations (FSC) IRC § 921-927 Bundle of Rights in Software Issue
Examination of Sports Franchise Acquisitions
Examination of Legally Mandated Research and Experimentation Expenses in the Biotech and Pharmaceutical Industries
Planning and Examination of Construction "Tenant" Allowances for Leases Greater Than 15 Years
MACRS Asset Categories for Refinery Assets
Audit Procedures for Golf Course Land Improvements - Change in Accounting Method
Depreciable Golf Course Land Improvements and the Impact of Rev. Rul. 2001-60
Conformity Election for Bank Bad Debts