The Resource Cross-border stock transfers : the overlap between IRC sections 367 and 304

Cross-border stock transfers : the overlap between IRC sections 367 and 304

Label
Cross-border stock transfers : the overlap between IRC sections 367 and 304
Title
Cross-border stock transfers : the overlap between IRC sections 367 and 304
Creator
Subject
Language
eng
Summary
This article discusses the mechanics of temporary regulations that address the overlap between Internal Revenue Code sections 367 and 304 in cross-border stock transfers, the relevant history preceding their issuance, and some questions about their validity
Citation source
In: Tax notes international. - Falls Church. - Vol. 57 (2010),
http://library.link/vocab/creatorName
  • Stoffregen, P
  • Edelstein, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • cross-border transaction
  • transfer of shares
Label
Cross-border stock transfers : the overlap between IRC sections 367 and 304
Instantiates
Publication
Label
Cross-border stock transfers : the overlap between IRC sections 367 and 304
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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