The Resource Obtaining retroactive DASTM benefits under 985 regs

Obtaining retroactive DASTM benefits under 985 regs

Label
Obtaining retroactive DASTM benefits under 985 regs
Title
Obtaining retroactive DASTM benefits under 985 regs
Creator
Subject
Summary
Outline of the final IRS regulations under Sec. 985 regarding the use of the dollar as the functional currency for branches, foreign corporations and other qualified business units operating in hyperinflationary environments. A retroactive election can be made which benefits the taxpayers and the new rules reflect more accurately economic results of qualified business units
Citation source
In: Journal of international taxation. - New York. - Vol. 5 (1994),
http://library.link/vocab/creatorName
  • Siemaszko, D.J
  • Bieniek, L
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • functional currency
  • retroactivity
  • inflation
Label
Obtaining retroactive DASTM benefits under 985 regs
Instantiates
Publication
Label
Obtaining retroactive DASTM benefits under 985 regs
Publication

Library Locations

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