The U.S. IRS has released the following international practice units, which have been updated, including in relation to changes introduced by the Tax Cuts and Jobs Act: Interest Capitalization for Self-Constructed Assets, which discusses interest capitalization requirements under IRC 263A(f) and covers the steps involved in determining how much interest must be capitalized to the basis of designated property; Land Developers and Subcontractors - Proper Method of Accounting, which discusses the requirements in relation to using the completed contract method of accounting or the percentage of completion method; Tax Home for Purposes of IRC Section 911, which discusses the factors...