Page 137 - International Taxation IRS Training Guides

Example D-5:
Exam Techniques

Form
8886 Reportable
Transactions

 Must be filed to disclose a
taxpayer’s participation in each
reportable transaction (See Form
8886 instructions).

8886 to identify
 Review Forms
international
transactions that may
insight into
provide further
taxpayer’s Global ETR tax

planning strategies
and identified
LUQs.

 Identify the tax benefits reflected
on the tax return that are derived

directly or indirectly from tax
or a tax strategy of
consequences
the reported transaction.

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