The Resource Intragroup transactions : the kinder, gentler subpart F

Intragroup transactions : the kinder, gentler subpart F

Label
Intragroup transactions : the kinder, gentler subpart F
Title
Intragroup transactions : the kinder, gentler subpart F
Creator
Subject
Language
eng
Summary
This article provides an overview of section 954(c)(6), which significantly liberalizes the application of subpart F to payments between related controlled foreign corporations. The article discusses the basic policy issues raised by section 954(c)(6), the initial guidance issued by the government on the new provision, and planning possibilities, including a comparison of the use of section 954(c)(6) with the use of disregarded entity elections under the check-the-box regulations
Citation source
In: Tax notes international. - Arlington. - Vol. 46 (2007),
http://library.link/vocab/creatorName
Braiterman, A.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • intra-group services
  • Subpart F income
  • CFC
  • check-the-box regulations
Label
Intragroup transactions : the kinder, gentler subpart F
Instantiates
Publication
Label
Intragroup transactions : the kinder, gentler subpart F
Publication

Library Locations

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      52.37366609999999 4.9336932
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