The Resource Final regs. overhaul CFC subpart F income allocation rules

Final regs. overhaul CFC subpart F income allocation rules

Label
Final regs. overhaul CFC subpart F income allocation rules
Title
Final regs. overhaul CFC subpart F income allocation rules
Creator
Subject
Language
eng
Summary
The new rules revise regulatory guidance that has been in place without amendment for roughly 40 years, but whose inadequacies were thrown into stark relief by a Senate Finance Committee sponsored report into certain tax-motivated transactions undertaken by Enron. They comprehensively overhaul the methods controlling a U.S. shareholder's determination of its ratable share of a controlled foreign corporation's Subpart F income in a multitude of alternative CFC capital structure scenarios. This article discusses both the final and proposed regulations
Citation source
In: Journal of international taxation. - New York. - Vol. 16 (2005),
http://library.link/vocab/creatorName
  • Ocasal, C
  • Bowler, T
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • Subpart F income
  • allocation of income
Label
Final regs. overhaul CFC subpart F income allocation rules
Instantiates
Publication
Label
Final regs. overhaul CFC subpart F income allocation rules
Publication

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