CFCs--investment of earnings in United States property / Philip Fried and Kevin J. Liss ; this portfolio is a revision of an earlier version by Thomas St. G. Bissell and Ewing W. Madole
- Fried, Philip (Lawyer)
- Additional Titles:
- Controlled foreign corporations--section 956 <Oct. 5, 2007>-2013
- Arlington, VA : Tax Management, -
- Copyright Date:
- Additional Creators:
- Liss, Kevin J., Madole, Ewing W., 1951-, Bissell, Thomas St. G., and Tax Management Inc
- Detailed analysis. I. Introduction -- II. "United States property"--definitions and exceptions -- III. Exceptions for earnings already taxed under the internal revenue code -- IV. Subpart F exceptions that are not available for section 956 purposes -- V. Calculations of amount of section 951(a)(1)(b) gross income -- VI. Effect of distributions to shareholders on section 956 calculations -- VII. Taxation of U.S. shareholders--special rules -- VIII. Planning opportunities -- IX. Compliance considerations -- Working papers.
- " ... analyzes the federal income tax consequences under [section] 956 of the Internal Revenue Code of investments of earnings in United States property by controlled foreign corporations."
- Publication Frequency:
- Updated irregularly
- Published: Washington, D.C., 2001-2007.
Published as Tax Management portfolio 929-2nd,
AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.
- Bibliography Note:
- Includes bibliographical references.
- Technical Details:
- Mode of access: World Wide Web.
View MARC record | catkey: 19173078