The Resource Final and prop. regs. par. 1.951-1(e) : U.S. shareholders' pro rata share of Subpart F income

Final and prop. regs. par. 1.951-1(e) : U.S. shareholders' pro rata share of Subpart F income

Label
Final and prop. regs. par. 1.951-1(e) : U.S. shareholders' pro rata share of Subpart F income
Title
Final and prop. regs. par. 1.951-1(e) : U.S. shareholders' pro rata share of Subpart F income
Creator
Subject
Language
eng
Summary
After a brief overview of the Subpart F regime, this article describes the shareholders subject to taxation under Subpart F and analyses the changes made by the revised regulations, i.e., the application of the pro rata share rules to: (1) lower-tier controlled foreign corporations (CFCs); (2) CFCs that experience a change of ownership or CFC status; and (3) CFCs that have an investment of earnings in U.S. property subject to par. 956
Citation source
In: Tax management international journal. - Washington. - Vol. 34 (2005),
http://library.link/vocab/creatorName
Yoder, L.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • Subpart F income
Label
Final and prop. regs. par. 1.951-1(e) : U.S. shareholders' pro rata share of Subpart F income
Instantiates
Publication
Label
Final and prop. regs. par. 1.951-1(e) : U.S. shareholders' pro rata share of Subpart F income
Publication

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