The Resource Retrocausality and distributions of current year PTEP
Retrocausality and distributions of current year PTEP
Resource Information
The item Retrocausality and distributions of current year PTEP represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Retrocausality and distributions of current year PTEP represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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)
- Language
- eng
- Label
- Retrocausality and distributions of current year PTEP
- Title
- Retrocausality and distributions of current year PTEP
- 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
- Label
- Retrocausality and distributions of current year PTEP
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Retrocausality-and-distributions-of-current-year/Rix010d_xc0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Retrocausality-and-distributions-of-current-year/Rix010d_xc0/">Retrocausality and distributions of current year PTEP</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Retrocausality-and-distributions-of-current-year/Rix010d_xc0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Retrocausality-and-distributions-of-current-year/Rix010d_xc0/">Retrocausality and distributions of current year PTEP</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
