Side-by-Side Comparison of International Tax Provisions in Thomas (H.R. 2896), Hatch (S. 1476), and Crane/Rangel (H.R. 1796) Bills (HTML) (PDF)

Deferred Taxes Related to FAS123 Expense (PDF ONLY)

Treatment of Gross Receipts Attributable to Intra-Group Transfers under Section 41 (HTML) (PDF)

Application of Employment Taxes to Employee Stock Purchase Plans, Incentive Stock Options (HTML) (PDF)

Preservation of Benefits of Current FSC/ETI Regime (HTML) (PDF)

Reform of Foreign Tax Credit Carryover Rules to Prevent Double Taxation (HTML) (PDF)

Accelerated Recovery for High Technology Assets under Section 197 (HTML) (PDF)

Repeal of the Corporate Alternative Minimum Tax Limitation on Use of Foreign Tax Credits (HTML) (PDF)

Deductibility of Stock Options — Levin/McCain Stock Option Act (HTML) (PDF)

Imposition of VAT on Imported Digitized Goods (HTML) (PDF)

Precedential Standard of Prior Year Audits (HTML) (PDF)

IRS Alternative Dispute Resolution Techniques (HTML) (PDF)

Permanent Extension of the Section 41 R&D Tax Credit (HTML) (PDF)

Simplifying U.S. Taxation of Foreign Activities Through Subpart F Reform (HTML) (PDF)

European Union Treated as One Country for Purposes of Subpart F (HTML) (PDF)

Inclusion of Stock Option Costs in Pool of Costs to be Shared under Section 482 (HTML) (PDF)

Elimination of Withholding Taxes on Dividend, Interest and Royalties under U.S. Model Treaty (HTML) (PDF)

Hardware Industry Overview, August 2003 (PDF ONLY)

Software Industry Overview, August 2003 (PDF ONLY)

Semiconductor Industry Overview, August 2003 (PDF ONLY)

State of California Economy, August 2003 (PDF ONLY)

Disclosure Obligations under Section 6011 (Part A): Reportable transaction disclosure regulations (HTML) (PDF)

Disclosure Obligations under Section 6011 (Part B): Listed transactions (HTML) (PDF)