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
Resource Information
The item CFCs--sections 959-965 and 1248, by Lowell D. Yoder and Larry R. Kemm 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--sections 959-965 and 1248, by Lowell D. Yoder and Larry R. Kemm 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 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."
- Language
- eng
- Extent
- 1 online resource
- 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
- 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
- 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
- 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."
- 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
- 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
- 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
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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--sections-959-965-and-1248-by-Lowell-D./657u0bUip3o/" 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--sections-959-965-and-1248-by-Lowell-D./657u0bUip3o/">CFCs--sections 959-965 and 1248, by Lowell D. Yoder and Larry R. Kemm</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>
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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--sections-959-965-and-1248-by-Lowell-D./657u0bUip3o/" 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--sections-959-965-and-1248-by-Lowell-D./657u0bUip3o/">CFCs--sections 959-965 and 1248, by Lowell D. Yoder and Larry R. Kemm</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>
