{"iri":"https://folio.openlegalstandard.org/R0BC12a16099f089bf31B547","label":"IRS Large Business and International Division","sub_class_of":["https://folio.openlegalstandard.org/R731bb1FD96e6725c1113315"],"parent_class_of":[],"is_defined_by":null,"see_also":[],"comment":null,"deprecated":false,"preferred_label":"IRS Large Business and International Division","alternative_labels":["LB&I"],"translations":{"fr-fr":"Division des grandes entreprises et des activités internationales de l'IRS","es-es":"División de Grandes Empresas e Internacional del IRS","es-mx":"División de Grandes Empresas e Internacional del IRS","pt-br":"Divisão de Grandes Empresas e Atividades Internacionais do IRS","de-de":"IRS Large Business and International Division","en-gb":"IRS Large Business and International Division","he-il":"מחלקת עסקים גדולים ובינלאומיים של ה-IRS","hi-in":"आयकर विभाग का बड़ा व्यवसाय और अंतरराष्ट्रीय विभाग","ja-jp":"米国内国歳入庁大企業・国際部門","zh-cn":"美国国税局大型企业和国际部门"},"hidden_label":"LB&I","definition":"The IRS Large Business and International (LB&I) Division serves corporations, subchapter S corporations, and partnerships with assets greater than $10 million. These entities typically have large numbers of employees, deal with complicated issues involving tax law and accounting principles, and conduct their operations in an expanding global environment.","examples":[],"notes":[],"history_note":null,"editorial_note":null,"in_scheme":null,"identifier":"US-FD-TREAS-IRS-LB&I","description":null,"source":null,"country":null}