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• Figure 1: Proposed and Final Regulations Related to the International Provisions of the Tax Cuts and Jobs Act of 2017 Published between December 22, 2017, and October 30, 2020

  • Uploaded by: U.S. Government Accountability Office
  • License: United States Government Work
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  • Date uploaded: 2021-06-03
  • Tags: gao, governmentaccountabilityoffice, usgovernmentaccountabilityoffice, usgao, unitedstatesgovernmentaccountabilityoffice, government, congress, watchdog, oversight, governmentwatchdog, gao21277, taxcutsandjobsact, apa, administrativeprocedureact, beat, baseerosionandantiabusetax, cra, congressionalreviewact, cfc, controlledforeigncorporation, covid19, coronavirusdisease2019, eo, executiveorder, fdii, foreignderivedintangibleincome, gilti, globalintangiblelowtaxedincome, ip, intellectualproperty, irb, internalrevenuebulletin, irs, internalrevenueservice, moa, memorandumofagreement, oira, officeofinformationandregulatoryaffairs, omb, officeofmanagementandbudget, nol, netoperatingloss, pra, paperworkreductionact, rfa, regulatoryflexibilityact, tcja, taxcutsandjobsactof2017, treasury, departmentofthetreasury, ussh, unitedstatesshareholder
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• Figure 2: Conceptual Overview of How the Large Business and International (LB&I) Division Selects Tax Returns for Audit

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  • License: United States Government Work
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  • Date uploaded: 2017-05-18
  • Tags: gao, governmentaccountabilityoffice, usgovernmentaccountabilityoffice, usgao, unitedstatesgovernmentaccountabilityoffice, government, congress, watchdog, oversight, governmentwatchdog, gao17324, irsreturnselection, bpr, businessperformancereview, ccm, completedcontractmethod, cic, coordinatedindustrycase, cip, complianceinitiativeprojects, thecouncil, complianceintegrationcouncil, cwd, complianceandworkloaddelivery, doe, departmentofenergy, das, discriminantanalysissystem, fpp, foreignpaymentpractice, ghw, globalhighwealth, ibmis, issuebasedmanagementinformationsystem, ic, industrycase, iic, offshoreinternationalindividualcompliance, ims, issuemanagementsystem, irap, internationalriskassessmentprogram, irm, internalrevenuemanual, irc, internalrevenuecode, irs, internalrevenueservice, lbi, largebusinessandinternationaldivision, lqms, lbiqualitymeasurementsystem, luq, largeunusualorquestionable, mvpd, multichannelvideoprogramdistributors, nrp, nationalresearchprogram, nol, netoperatinglosses, otsa, officeoftaxshelteranalysis, ovdp, offshorevoluntarydisclosureprogram, psp, planningandspecialprograms, sbse, smallbusinessselfemployeddivision, tefra, taxequityandfiscalresponsibilityactof1982, tigta, treasuryinspectorgeneralfortaxadministration, utp, uncertaintaxposition
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