The Resource CFCs--general overview, Lowell D. Yoder, Damon M. Lyon, David G. Noren
CFCs--general overview, Lowell D. Yoder, Damon M. Lyon, David G. Noren
Resource Information
The item CFCs--general overview, Lowell D. Yoder, Damon M. Lyon, David G. Noren represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item CFCs--general overview, Lowell D. Yoder, Damon M. Lyon, David G. Noren represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- Summary
- "Describes the general rules for U.S. income taxation of United States shareholders of controlled foreign corporations (CFCs) under Subpart F. It begins with a discussion of the background and legislative history of Subpart F.A detailed analysis is provided of the ownership tests that must be satisfied for Subpart F to apply, including such key terms as "controlled foreign corporation," "United States person," and "United States shareholder." This portfolio also describes the categories of items included in U.S. shareholders' income under Subpart F, and the rules for determining the amounts includible in income and the U.S. tax treatment. It further provides an overview of the tax results to U.S. shareholders of various transactions involving CFCs, including the organization and reorganization of a CFC, CFC distributions, and liquidations and dispositions of CFCs. Finally, it describes the rules coordinating Subpart F with other special rules that apply to foreign entities and summarizes the return and compliance rules that apply to CFCs."
- Language
- eng
- Note
- Published: Washington, D.C., 2000-2007
- Contents
-
- Detailed analysis. Introduction
- Background and legislative history
- Overview of subpart F and related provisions
- Definition of U.S. shareholder
- Definition of controlled foreign corporation
- Stock attribution rules
- Items subject to current inclusion under [section] 951(a)
- Determination of the amounts of [section] 951(a) items
- Earnings and profits limitations
- Pro rata share taxable to U.S. shareholders
- Exclusion for previously taxed income
- Adjustments to basis in CFC stock and other property
- Organizations, reorganizations and dispositions of CFCs
- Coordination of subpart F with passive foreign investment company provisions
- Returns and reporting requirements
- Working papers
- Label
- CFCs--general overview
- Title
- CFCs--general overview
- Statement of responsibility
- Lowell D. Yoder, Damon M. Lyon, David G. Noren
- Title variation
- Controlled foreign corporations general overview
- Language
- eng
- Summary
- "Describes the general rules for U.S. income taxation of United States shareholders of controlled foreign corporations (CFCs) under Subpart F. It begins with a discussion of the background and legislative history of Subpart F.A detailed analysis is provided of the ownership tests that must be satisfied for Subpart F to apply, including such key terms as "controlled foreign corporation," "United States person," and "United States shareholder." This portfolio also describes the categories of items included in U.S. shareholders' income under Subpart F, and the rules for determining the amounts includible in income and the U.S. tax treatment. It further provides an overview of the tax results to U.S. shareholders of various transactions involving CFCs, including the organization and reorganization of a CFC, CFC distributions, and liquidations and dispositions of CFCs. Finally, it describes the rules coordinating Subpart F with other special rules that apply to foreign entities and summarizes the return and compliance rules that apply to CFCs."
- Cataloging source
- BNA
- Characteristic
- updating web site
- http://library.link/vocab/creatorDate
- 1955-
- http://library.link/vocab/creatorName
- Yoder, Lowell D.
- Entry convention
- integrated entry
- Former title
- Subpart F--general
- LC call number
- KF6289.A1
- LC item number
- T35 no. 926-3rd (INTERNET)
- Nature of contents
-
- dictionaries
- bibliography
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorName
-
- Lyon, Damon M
- Noren, David
- Tax Management Inc
- Series statement
- Foreign income portfolios
- Series volume
- 926-3rd
- http://library.link/vocab/subjectName
-
- Controlled foreign corporations
- Income tax
- Investments, Foreign
- Corporations, Foreign
- Label
- CFCs--general overview, Lowell D. Yoder, Damon M. Lyon, David G. Noren
- Note
- Published: Washington, D.C., 2000-2007
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Introduction -- Background and legislative history -- Overview of subpart F and related provisions -- Definition of U.S. shareholder -- Definition of controlled foreign corporation -- Stock attribution rules -- Items subject to current inclusion under [section] 951(a) -- Determination of the amounts of [section] 951(a) items -- Earnings and profits limitations -- Pro rata share taxable to U.S. shareholders -- Exclusion for previously taxed income -- Adjustments to basis in CFC stock and other property -- Organizations, reorganizations and dispositions of CFCs -- Coordination of subpart F with passive foreign investment company provisions -- Returns and reporting requirements -- Working papers
- Dimensions
- unknown
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60491623
- System details
- Mode of access: World Wide Web
- Label
- CFCs--general overview, Lowell D. Yoder, Damon M. Lyon, David G. Noren
- Note
- Published: Washington, D.C., 2000-2007
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Introduction -- Background and legislative history -- Overview of subpart F and related provisions -- Definition of U.S. shareholder -- Definition of controlled foreign corporation -- Stock attribution rules -- Items subject to current inclusion under [section] 951(a) -- Determination of the amounts of [section] 951(a) items -- Earnings and profits limitations -- Pro rata share taxable to U.S. shareholders -- Exclusion for previously taxed income -- Adjustments to basis in CFC stock and other property -- Organizations, reorganizations and dispositions of CFCs -- Coordination of subpart F with passive foreign investment company provisions -- Returns and reporting requirements -- Working papers
- Dimensions
- unknown
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60491623
- System details
- Mode of access: World Wide Web
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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.law.upenn.edu/portal/CFCs--general-overview-Lowell-D.-Yoder-Damon-M./dBZnISYRYlk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/CFCs--general-overview-Lowell-D.-Yoder-Damon-M./dBZnISYRYlk/">CFCs--general overview, Lowell D. Yoder, Damon M. Lyon, David G. Noren</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
