Page 281 - International Taxation IRS Training Guides

Commonly Understood Symbols

(Cont’d)

 The accounting community uses commonly-

accepted symbols for
use in creation of GTOCs.

the IRS has expanded and standardized
 Internally,

for IRS-generated
these symbols and colors

GTOCs.

entities or disregarded entities included in US tax
• US
are “White.”
reporting entities
not included in US tax reporting entity
• Foreign entities
consolidated return are “Blue.”

illustrate these symbols.
 The following slides

taxpayer provided GTOCs may not be color
 Note:

coded and/or
incorporate shading, or even use
these commonly-accepted symbols

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