IRS practice unit: Qualified dividends and capital gains rate differential adjustments
Qualified dividends, capital gains rate differential
The IRS Large Business and International (LB&I) division publicly released a “practice unit”—part of a series of IRS examiner “job aides” and training materials intended to describe for IRS agents leading practices about tax concepts in general and specific types of transactions.
The title of this “process unit” (as referred to by the IRS) is: Qualified dividends and capital gains rate differential adjustments
Read the process unit on the IRS practice unit webpage (posting date of January 4, 2021).
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