The Resource Subpart F inclusions under Code Sec. 951 are not qualified dividends

Subpart F inclusions under Code Sec. 951 are not qualified dividends

Label
Subpart F inclusions under Code Sec. 951 are not qualified dividends
Title
Subpart F inclusions under Code Sec. 951 are not qualified dividends
Creator
Subject
Language
eng
Summary
In the light of the Fernandez case, the author analyses the tax treatment of deemed inclusions under Code Sec. 951 to U.S. shareholders of controlled foreign corporations, including background, facts, stipulations, the Tax Court, the Fifth Circuit Court of Appeal, and practical implications of the case
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 92 (2014),
http://library.link/vocab/creatorName
Smith, E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • Subpart F income
  • dividend
  • CFC
  • case law
Label
Subpart F inclusions under Code Sec. 951 are not qualified dividends
Instantiates
Publication
Label
Subpart F inclusions under Code Sec. 951 are not qualified dividends
Publication

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