The Resource Swallows : rare tax court invalidation of an international tax regulation

Swallows : rare tax court invalidation of an international tax regulation

Label
Swallows : rare tax court invalidation of an international tax regulation
Title
Swallows : rare tax court invalidation of an international tax regulation
Creator
Subject
Language
eng
Summary
The Tax Court recently held invalid a controversial regulation affecting foreign corporations engaged in a U.S. business (Swallows Holding Ltd., 126 TC no. 6, January 2006). In the international area alone, the decision could have significant ramifications in regard to the entity classification regulations, the current effort by the IRS to fashion modifications to the "technical taxpayer rule", and the recent Brown Group regulations dealing with the relationship between Subpart F and partnerships. This article discusses the Tax Court's decision, the scope of the decision, the prospects for appeal, and the implications for the international area
Citation source
In: Journal of international taxation. - New York. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Daub, P.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • entity classification
  • partnership
  • Subpart F income
Label
Swallows : rare tax court invalidation of an international tax regulation
Instantiates
Publication
Label
Swallows : rare tax court invalidation of an international tax regulation
Publication

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