The Resource Subpart F: a changing legislative landscape

Subpart F: a changing legislative landscape

Label
Subpart F: a changing legislative landscape
Title
Subpart F: a changing legislative landscape
Creator
Subject
Language
eng
Summary
In 2009, a number of lawmakers have proposed additional limitations on deferral to fund other legislative priorities or to address perceived "loopholes" associated with the current Subpart F rules. Furthermore, President Obama's budget "blueprint" included an international tax reform line item that includes reforming deferral, without providing any further details. This article aims to provide some context and legislative history on Subpart F, including enactment and general changes from 1962 to 1996, modifications in the modern era (1997-20008), and suggested guidelines for considerations of Subpart F legislation in the 111th Congress
Citation source
In: International tax journal. - Chicago. - Vol. 35 (2009),
http://library.link/vocab/creatorName
  • Gerson, M.J
  • Femia, R.V
  • Sivasubramanian, R.L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Subpart F income
  • deferral
  • tax reform
Label
Subpart F: a changing legislative landscape
Instantiates
Publication
Label
Subpart F: a changing legislative landscape
Publication

Library Locations

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