The Resource Swallows : rare tax court invalidation of an international tax regulation
Swallows : rare tax court invalidation of an international tax regulation
Resource Information
The item Swallows : rare tax court invalidation of an international tax regulation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Swallows : rare tax court invalidation of an international tax regulation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Swallows : rare tax court invalidation of an international tax regulation
- Title
- Swallows : rare tax court invalidation of an international tax regulation
- 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
- Label
- Swallows : rare tax court invalidation of an international tax regulation
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Swallows--rare-tax-court-invalidation-of-an/bMqerHSXoTo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Swallows--rare-tax-court-invalidation-of-an/bMqerHSXoTo/">Swallows : rare tax court invalidation of an international tax regulation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Swallows--rare-tax-court-invalidation-of-an/bMqerHSXoTo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Swallows--rare-tax-court-invalidation-of-an/bMqerHSXoTo/">Swallows : rare tax court invalidation of an international tax regulation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
