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IRS Insights - May 2012

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Deloitte Image Welcome to the bimonthly publication, IRS Insights, produced by the Deloitte Tax Controversy Services group to keep our clients abreast of current issues related to the Internal Revenue Service.

In this month's issue:

Tax Controversy Updates
- Supreme Court Affirmed Home Concrete
- Chief Counsel Notice Issued on Economic Substance Doctrine
- IRS issues new Form 1065X and revised Form 8082
- IRS Announces Unique Reference Identification Number For Certain Foreign Information Returns
- Deadline for receipt of FBAR: June 30, 2012
Recent Guidance
- Final Regulations on Reporting Interest Paid to Nonresident Aliens
- Tangible Property Temporary Regulations

See attached file for details.

Visit the IRS Insights archive for issues from the past year.

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