<p>IRS Issues Practice Unit Providing BEAT Overview</p>

IRS Issues Practice Unit Providing BEAT Overview

Internal Revenue Service

The IRS has issued a practice unit providing an overview of the base erosion anti-abuse tax under section 59A, which applies to base erosion payments paid or accrued in tax years beginning after December 31, 2017.

<p>The IRS has issued a practice unit providing an overview of the base erosion anti-abuse tax under section 59A, which applies to base erosion payments paid or accrued in tax years beginning after December 31, 2017.</p>