IRS practice units: U.S. trade or business, permanent establishment; nonresident employee education expenses
IRS examiner “job aides” and training materials
U.S. trade or business, permanent establishment; nonresident employee education expenses
The IRS Large Business and International (LB&I) division publicly released two “practice units”—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 the “process units” (as referred to by the IRS) are:
- Identification of a U.S. trade or business or permanent establishment (PE)
- Examining education expenses claimed by nonresident alien individual employees
Read the concept units on the IRS practice unit webpage (posting date of October 26, 2021).
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