The Resource Section 1248: Treatment of gain from the disposition of stock in a controlled foreign corporation

Section 1248: Treatment of gain from the disposition of stock in a controlled foreign corporation

Label
Section 1248: Treatment of gain from the disposition of stock in a controlled foreign corporation
Title
Section 1248: Treatment of gain from the disposition of stock in a controlled foreign corporation
Creator
Subject
Summary
US capital gains on shares. A focus on the rules that apply to a controlled foreign corporation, which is any foreign corporation of which more than 50% of its stock by vote or value is owned by US shareholders
Citation source
In: Tax Management International Journal. - Washingon. - Vol. 25 (1996)
http://library.link/vocab/creatorName
Yoder, L.D
Language note
English
http://library.link/vocab/subjectName
  • capital gains
  • captive insurance company
  • CFC
  • transaction tax
Label
Section 1248: Treatment of gain from the disposition of stock in a controlled foreign corporation
Instantiates
Publication
Abbreviated title
TMIJ
Label
Section 1248: Treatment of gain from the disposition of stock in a controlled foreign corporation
Publication
Abbreviated title
TMIJ

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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