The Resource IRS makes flip transactions taxable

IRS makes flip transactions taxable

Label
IRS makes flip transactions taxable
Title
IRS makes flip transactions taxable
Creator
Subject
Summary
Report on the new 1994 Internal Revenue Service regime on flip transactions used to cut subpart F taxable income. This article discusses the definition of flip transactions, the purpose of these transactions, the subpart F taxation and the definition of subpart F income. The subpart F tax rules were tightened to further restrict the ability to defer US tax on unrepatriated non- subpart F income of a controlled foreign company
Citation source
In International tax review. - London. - Vol. 5 (1994),
http://library.link/vocab/creatorName
Shay, S.E
Language note
English
http://library.link/vocab/subjectName
  • inversion transaction
  • CFC
  • tax planning
Label
IRS makes flip transactions taxable
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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