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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI. Filing Your Returns and Paying Taxes - Including Electronic Options VII. Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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User Fees

The IRS charges a user fee for certain requests to change anaccounting period or method, certain tax rulings, and determinationletters. The fee is reduced in certain situations and for certainrequests, such as a request for substantially identical rulings forrelated entities.

See Publication 1375 and Revenue Procedure 97-1, 1997-1I.R.B. 11, or its successor, for more information.

Publication 587, Business | What are Business Assets | What is a Cache and How D | Publication 925, Passive | Motivating Employees | Publication 225, Farmer's | Publication 535, Business | Publication 225, Farmer's | ASBDC.Net Business Librar | Publication 587, Business | Hiring Employees | Publication 535, Business | Reporting Disaster Losses | Publication 535, Business | Publication 535, Business | Publication 514, Foreign | Publication 334, Tax Guid | Publication 54, Tax Guide | How Can I Retain Good Emp | Publication 519, U.S. Tax |