The Resource New U.S. branch currency regs shut down abusive loss recognition

New U.S. branch currency regs shut down abusive loss recognition

Label
New U.S. branch currency regs shut down abusive loss recognition
Title
New U.S. branch currency regs shut down abusive loss recognition
Creator
Subject
Language
eng
Summary
The authors review the newly proposed US section 987 regulations dealing with foreign currency transactions involving taxpayers with branches that have a functional currency other than the U.S. dollar, including foreign exchange exposure pool, 1991 v 2006 proposed regulations, transfers, remittances, and terminations, the transition rules, recordkeeping requirements, and effective date
Citation source
In: Tax notes international. - Arlington. - Vol. 45 (2007),
http://library.link/vocab/creatorName
  • Greenwald, L.J
  • Rubinger, J.L
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign currency
  • foreign exchange
Label
New U.S. branch currency regs shut down abusive loss recognition
Instantiates
Publication
Label
New U.S. branch currency regs shut down abusive loss recognition
Publication

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