The Resource Re-thinking check-the-box : subpart F

Re-thinking check-the-box : subpart F

Label
Re-thinking check-the-box : subpart F
Title
Re-thinking check-the-box : subpart F
Creator
Subject
Language
eng
Summary
This article deals with the uses of check-the-box in subpart F planning, a.o. use of disregarded loan for earnings stripping, earnings stripping through use of the "same country" rule, chain/consolidation issues, and using check-the-box to sell assets instead of stock
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 83 (2005),
http://library.link/vocab/creatorName
West, P.R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • check-the-box regulations
  • earnings stripping
  • CFC
  • disregarded entity
Label
Re-thinking check-the-box : subpart F
Publication

Library Locations

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