The Resource Retrocausality and distributions of current year PTEP

Retrocausality and distributions of current year PTEP

Label
Retrocausality and distributions of current year PTEP
Title
Retrocausality and distributions of current year PTEP
Creator
Subject
Language
eng
Summary
In this article, the authors explore the implications of recent IRS guidance suggesting that a midyear distribution of current-year previously taxed earnings and profits (PTEP) can trigger the recognition of gain under section 961(b)(2)
Citation source
In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 13 ; p. 1699-1714
http://library.link/vocab/creatorName
  • Chen, M.M
  • Atticks, E.A
  • Collins, C.H
  • Hrouda, B.E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • Subpart F income
  • dividend
  • CFC
  • corporate income tax
Label
Retrocausality and distributions of current year PTEP
Instantiates
Publication
Label
Retrocausality and distributions of current year PTEP
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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