The Resource Working with the new Section 367 indirect transfer and GRA rules
Working with the new Section 367 indirect transfer and GRA rules
Resource Information
The item Working with the new Section 367 indirect transfer and GRA rules 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 Working with the new Section 367 indirect transfer and GRA rules 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
- This article describes the rules under Internal Revenue Code Section 367, focusing on two areas of interest to international tax practitioners and to taxpayers engaged in cross- border transactions: new indirect transfer rules and changes to the gain recognition agreement regime. Illustrated with examples it sets out the principal rules concerning outbound transfers of US corporation stock and securities, indirect stock and securities transfers under the gain recognition agreement (GRA) regime
- Label
- Working with the new Section 367 indirect transfer and GRA rules
- Title
- Working with the new Section 367 indirect transfer and GRA rules
- Summary
- This article describes the rules under Internal Revenue Code Section 367, focusing on two areas of interest to international tax practitioners and to taxpayers engaged in cross- border transactions: new indirect transfer rules and changes to the gain recognition agreement regime. Illustrated with examples it sets out the principal rules concerning outbound transfers of US corporation stock and securities, indirect stock and securities transfers under the gain recognition agreement (GRA) regime
- Citation source
- In: International tax journal. - New York. - Vol. 25 (1999),
- http://library.link/vocab/creatorName
- Lubin, M.L
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- outbound transaction
- securities
- triangular merger
- Label
- Working with the new Section 367 indirect transfer and GRA rules
- Label
- Working with the new Section 367 indirect transfer and GRA rules
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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/Working-with-the-new-Section-367-indirect/LJjxj6d-TD0/" 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/Working-with-the-new-Section-367-indirect/LJjxj6d-TD0/">Working with the new Section 367 indirect transfer and GRA rules</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/Working-with-the-new-Section-367-indirect/LJjxj6d-TD0/" 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/Working-with-the-new-Section-367-indirect/LJjxj6d-TD0/">Working with the new Section 367 indirect transfer and GRA rules</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>
