The Resource Shake-up for subpart F

Shake-up for subpart F

Label
Shake-up for subpart F
Title
Shake-up for subpart F
Creator
Subject
Language
eng
Summary
Recent guidance from the IRS on the subpart F rules provides guidance on how the 'substantial assistance' and the look-through rules should operate. This article considers Notice 2007-13, including source of income, test for 'substantial assistance', and Notice 2007-9
Citation source
In: International tax review. - London. - Vol. 18 (2007),
http://library.link/vocab/creatorName
  • Granwell, A.W
  • Calianno, J.M
  • Shane, I
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • Subpart F income
  • source of income
  • looking through
  • anti-avoidance
Label
Shake-up for subpart F
Publication

Library Locations

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