The Resource IRS takes flawed approach to inclusion under subpart F

IRS takes flawed approach to inclusion under subpart F

Label
IRS takes flawed approach to inclusion under subpart F
Title
IRS takes flawed approach to inclusion under subpart F
Creator
Subject
Language
eng
Summary
After several months of internal debate, the IRS refused to issue a private letter ruling concerning the ability of a constructive U.S. shareholder of a controlled foreign corporation to make a retroactive Section 962 election. This article discusses the arguments raised by the IRS and the taxpayer in the ruling, and consider some of the potential ramifications of the IRS position regarding other U.S. international tax provisions
Citation source
In: Tax notes international. - Falls Church. - Vol. 55 (2009),
http://library.link/vocab/creatorName
  • Rubinger, J.L
  • LePree, S.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • Subpart F income
  • foreign source income
Label
IRS takes flawed approach to inclusion under subpart F
Instantiates
Publication
Label
IRS takes flawed approach to inclusion under subpart F
Publication

Library Locations

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      52.3736660 4.9336932
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