The Resource The application of downward attribution to de minimis ownership
The application of downward attribution to de minimis ownership
Resource Information
The item The application of downward attribution to de minimis ownership 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 The application of downward attribution to de minimis ownership 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
- In this article, the author explores whether U.S. persons that may have been unintentionally or unfairly affected by the introduction of downward attribution under amended section 958(b) can use a de minimis exception to the Form 5471 filing requirement for U.S. shareholders
- Language
- eng
- Label
- The application of downward attribution to de minimis ownership
- Title
- The application of downward attribution to de minimis ownership
- Language
- eng
- Summary
- In this article, the author explores whether U.S. persons that may have been unintentionally or unfairly affected by the introduction of downward attribution under amended section 958(b) can use a de minimis exception to the Form 5471 filing requirement for U.S. shareholders
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 4 ; p. 385-406
- http://library.link/vocab/creatorName
- Zimet, L.G
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- CFC
- de minimis
- shareholder
- TCJA
- statute of limitations
- penalties
- Label
- The application of downward attribution to de minimis ownership
- Label
- The application of downward attribution to de minimis ownership
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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/The-application-of-downward-attribution-to-de/oa2wxmp0r04/" 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/The-application-of-downward-attribution-to-de/oa2wxmp0r04/">The application of downward attribution to de minimis ownership</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/The-application-of-downward-attribution-to-de/oa2wxmp0r04/" 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/The-application-of-downward-attribution-to-de/oa2wxmp0r04/">The application of downward attribution to de minimis ownership</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>
