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The Resource CFCs--investment of earnings in United States property, Philip Fried and Kevin J. Liss ; this portfolio is a revision of an earlier version by Thomas St. G. Bissell and Ewing W. Madole

CFCs--investment of earnings in United States property, Philip Fried and Kevin J. Liss ; this portfolio is a revision of an earlier version by Thomas St. G. Bissell and Ewing W. Madole

Creator
Contributor
Summary
" ... analyzes the federal income tax consequences under [section] 956 of the Internal Revenue Code of investments of earnings in United States property by controlled foreign corporations."
Language
eng
Work
Publication
Note
  • Published: Washington, D.C., 2001-2007
  • Published as Tax Management portfolio 929-2nd, <Oct. 5, 2007>-2013
Contents
  • Detailed analysis. I. Introduction
  • II. "United States property"--definitions and exceptions
  • III. Exceptions for earnings already taxed under the internal revenue code
  • IV. Subpart F exceptions that are not available for section 956 purposes
  • V. Calculations of amount of section 951(a)(1)(b) gross income
  • VI. Effect of distributions to shareholders on section 956 calculations
  • VII. Taxation of U.S. shareholders--special rules
  • VIII. Planning opportunities
  • IX. Compliance considerations
  • Working papers
Instance
Label
CFCs--investment of earnings in United States property
Title
CFCs--investment of earnings in United States property
Statement of responsibility
Philip Fried and Kevin J. Liss ; this portfolio is a revision of an earlier version by Thomas St. G. Bissell and Ewing W. Madole
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... analyzes the federal income tax consequences under [section] 956 of the Internal Revenue Code of investments of earnings in United States property by controlled foreign corporations."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Fried, Philip
Entry convention
integrated entry
Former title
Controlled foreign corporations--section 956
LC call number
KF6289.A1
LC item number
T35 no. 6260 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1951-
http://library.link/vocab/relatedWorkOrContributorName
  • Liss, Kevin J
  • Madole, Ewing W.
  • Bissell, Thomas St. G
  • Tax Management Inc
Series statement
Foreign income portfolios
Series volume
6260
http://library.link/vocab/subjectName
  • Corporations, Foreign
  • Income tax
Label
CFCs--investment of earnings in United States property, Philip Fried and Kevin J. Liss ; this portfolio is a revision of an earlier version by Thomas St. G. Bissell and Ewing W. Madole
Instantiates
Publication
Note
  • Published: Washington, D.C., 2001-2007
  • Published as Tax Management portfolio 929-2nd, <Oct. 5, 2007>-2013
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. I. Introduction -- II. "United States property"--definitions and exceptions -- III. Exceptions for earnings already taxed under the internal revenue code -- IV. Subpart F exceptions that are not available for section 956 purposes -- V. Calculations of amount of section 951(a)(1)(b) gross income -- VI. Effect of distributions to shareholders on section 956 calculations -- VII. Taxation of U.S. shareholders--special rules -- VIII. Planning opportunities -- IX. Compliance considerations -- 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)60492094
System details
Mode of access: World Wide Web
Label
CFCs--investment of earnings in United States property, Philip Fried and Kevin J. Liss ; this portfolio is a revision of an earlier version by Thomas St. G. Bissell and Ewing W. Madole
Publication
Note
  • Published: Washington, D.C., 2001-2007
  • Published as Tax Management portfolio 929-2nd, <Oct. 5, 2007>-2013
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. I. Introduction -- II. "United States property"--definitions and exceptions -- III. Exceptions for earnings already taxed under the internal revenue code -- IV. Subpart F exceptions that are not available for section 956 purposes -- V. Calculations of amount of section 951(a)(1)(b) gross income -- VI. Effect of distributions to shareholders on section 956 calculations -- VII. Taxation of U.S. shareholders--special rules -- VIII. Planning opportunities -- IX. Compliance considerations -- 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)60492094
System details
Mode of access: World Wide Web

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