The Resource CFCs--sections 959-965 and 1248, by Lowell D. Yoder and Larry R. Kemm

CFCs--sections 959-965 and 1248, by Lowell D. Yoder and Larry R. Kemm

Label
CFCs--sections 959-965 and 1248
Title
CFCs--sections 959-965 and 1248
Statement of responsibility
by Lowell D. Yoder and Larry R. Kemm
Title variation
Controlled foreign corporations--sections 959-968 and 1248
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... describes the various rules that apply to the repatriation of the earnings and profits of a controlled foreign corporation (CFC) under Subpart F of the Internal Revenue Code. Subpart F is designed to tax the U.S. shareholder of a CFC on the shareholder's pro rata share of the corporation's Subpart F income, even when that income remains in corporate solution. In order to avoid double taxation of Subpart F income when it is repatriated to the shareholder, Subpart F contains a number of provisions dealing with previously taxed income, adjustments to the basis of CFC stock, the foreign tax credit, and disposition of stock in a CFC. This portfolio provides a detailed discussion of those provisions."
Member of
Additional physical form
Issued also in print
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--sections 959-964, 1248 and related provisions
LC call number
KF6289.A1
LC item number
T35 no. 930-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1947-
http://library.link/vocab/relatedWorkOrContributorName
  • Kemm, Larry R
  • Rothenberg, Laraine S.
  • Tax Management Inc
Series statement
Foreign income portfolios
Series volume
930-2nd
http://library.link/vocab/subjectName
  • Investments, Foreign
  • Corporations, Foreign
Label
CFCs--sections 959-965 and 1248, by Lowell D. Yoder and Larry R. Kemm
Instantiates
Publication
Note
  • Revision of an earlier version by Laraine S. Rothenberg and Lowell D. Yoder. 1st ed. 1999-2005
  • Formerly published in Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Exclusion from gross income of previously taxed earnings and profits -- Section 960 deemed paid foreign tax credits -- Adjustments to basis of CFC stock and other property -- Election by individuals to be subject to tax at Corporate rates -- CFC earnings and profits -- Gain from sale or exchange of CFC stock -- Temporary 85% DRD for CFC dividends -- Working papers
Dimensions
unknown
Extent
1 online resource
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)60492338
System details
Mode of access: World Wide Web
Label
CFCs--sections 959-965 and 1248, by Lowell D. Yoder and Larry R. Kemm
Publication
Note
  • Revision of an earlier version by Laraine S. Rothenberg and Lowell D. Yoder. 1st ed. 1999-2005
  • Formerly published in Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Exclusion from gross income of previously taxed earnings and profits -- Section 960 deemed paid foreign tax credits -- Adjustments to basis of CFC stock and other property -- Election by individuals to be subject to tax at Corporate rates -- CFC earnings and profits -- Gain from sale or exchange of CFC stock -- Temporary 85% DRD for CFC dividends -- Working papers
Dimensions
unknown
Extent
1 online resource
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)60492338
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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