The Resource A fresh look at a stale ambiguity in the subpart F rules

A fresh look at a stale ambiguity in the subpart F rules

Label
A fresh look at a stale ambiguity in the subpart F rules
Title
A fresh look at a stale ambiguity in the subpart F rules
Creator
Subject
Language
eng
Summary
In this article, the authors discuss the interaction of the full inclusion rule in section 954(b)(3)(B); the high-tax exception in section 954(b)(4); and the full inclusion kickout in U.S. Treas. reg. section 1.954-1(d)(6), which is meant to coordinate the two
Citation source
In: Tax notes international. - Falls Church. - Vol. 98 (2020), no. 6 ; p. 663-670
http://library.link/vocab/creatorName
  • Bloom, B. (Brett)
  • Brogan, K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • TCJA
  • Subpart F income
  • CFC
  • foreign base company income
Label
A fresh look at a stale ambiguity in the subpart F rules
Instantiates
Publication
Label
A fresh look at a stale ambiguity in the subpart F rules
Publication

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