The process takes into account key considerations and facts required to make a determination and displays definitions, descriptions and links to additional guidance and relevant source material.
After questions have been answered, a summary page links to applicable source documents, practice guides, and portfolios supporting the response.
Topics include the following: Bonus Depreciation and First-Year Expensing, Choice of Forum, Deemed Asset Acquisition Election Tool (Section 338/336(e)), Determining if an Individual is a Dependent, Expatriation of Individuals, FBAR Filing for Individuals, Foreign Earned Income Exclusion (Section 911), Innocent Spouse Relief, Meals & Entertainment; Portability of Deceased Spousal Unused Exclusion Amount; and Section 645 Election.