The U.S. IRS has recently released several international practice units, including practice units on: Reasonable Cause and Good Faith Adopting LIFO LIFO Conformity LIFO Conformity for U.S. Corporations with Foreign Subsidiaries Using LIFO Distributions with Accumulated Earnings & Profits General Overview of Distributions and Accumulated Earnings & Profits IRC 179D Energy Efficient Commercial Buildings Deduction Click the following link for the International Practice Units page on the IRS website.