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Statute

Internal Revenue Code Section 6038A

1 published work

  1. Tax Controversy 360

    IRS Issues IPU on Summons of Foreign Owned US Businesses

    By Kevin Spencer, Bradford E. LaBonte, Andrew R. Roberson

    On January 30, 2017, the Internal Revenue Service (IRS) released an International Practice Unit (IPU) on the use of a summons under IRC Section 6038A (IRC Section 6038A Summons) when…