Services
Resources
Tax and Interest
- IRM Part 20. Penalty and Interest
- IRM 20.2.14 Netting of Overpayment and Underpayment Interest
- Internal Revenue Code Title 26 Subtitle F Chapter 67 - Interest
- Order Tax Transcripts from the IRS
FIN 48
- FASB Interpretation No. 48 "Accounting for Uncertainty in Income Taxes"
- FASB Update No. 2009-06 Income Taxes - Implementation Guidance for Uncertainty in Income Taxes and Disclosure Amendments for Nonpublic Entities
- IRS Guidance on FIN 48
- IRS FAQ about FIN 48
- AICPA The Tax Adviser: Private Companies and FIN 48
- AICPA The Tax Adviser: Tax Implications of the Five-Year NOL Carryback
Schedule UTP
