The Resource Final regs. overhaul CFC subpart F income allocation rules
Final regs. overhaul CFC subpart F income allocation rules
Resource Information
The item Final regs. overhaul CFC subpart F income allocation rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Final regs. overhaul CFC subpart F income allocation rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Final regs. overhaul CFC subpart F income allocation rules
- Title
- Final regs. overhaul CFC subpart F income allocation rules
- 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
- Label
- Final regs. overhaul CFC subpart F income allocation rules
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Final-regs.-overhaul-CFC-subpart-F-income/WJ4D4XpeB6Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Final-regs.-overhaul-CFC-subpart-F-income/WJ4D4XpeB6Y/">Final regs. overhaul CFC subpart F income allocation rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Final regs. overhaul CFC subpart F income allocation rules
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Final-regs.-overhaul-CFC-subpart-F-income/WJ4D4XpeB6Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Final-regs.-overhaul-CFC-subpart-F-income/WJ4D4XpeB6Y/">Final regs. overhaul CFC subpart F income allocation rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
