The Resource Reporting requirements under the code for international transactions and foreign assets, Matthew S. Blum, Esq., Sue Lippe, CPA, Kazuyo T. Parsch, CPA, Daniel Messing, Esq., Neelu Mehrotra, EA

Reporting requirements under the code for international transactions and foreign assets, Matthew S. Blum, Esq., Sue Lippe, CPA, Kazuyo T. Parsch, CPA, Daniel Messing, Esq., Neelu Mehrotra, EA

Label
Reporting requirements under the code for international transactions and foreign assets
Title
Reporting requirements under the code for international transactions and foreign assets
Statement of responsibility
Matthew S. Blum, Esq., Sue Lippe, CPA, Kazuyo T. Parsch, CPA, Daniel Messing, Esq., Neelu Mehrotra, EA
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"The U.S. tax reporting requirements for cross-border situations, penalties for failure to comply with them, and IRS scrutiny of such compliance have rapidly increased. As summarized below, Tax Management Portfolio, Reporting Requirements Under the Code for International Transactions and Foreign Assets, No. 6840, discusses some of the special tax compliance issues for U.S. persons with foreign operations, subsidiaries, partnerships, or other assets, and foreign persons with U.S. operations, subsidiaries, partnerships, or other assets."
Member of
Additional physical form
Also issued in print
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Blum, Matthew S
Entry convention
integrated entry
Former title
Reporting requirements under the code for international transactions
LC call number
KF6289.A1
LC item number
T35 no. 6840 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Lippe, Sue
  • Parsch, Kazuyo T.
  • Messing, Daniel
  • Mehrotra, Neelu
  • Tax Management Inc
Series statement
U.S. international portfolios
Series volume
6840
http://library.link/vocab/subjectName
  • Corporations, Foreign
  • International business enterprises
  • Corporation reports
Label
Reporting requirements under the code for international transactions and foreign assets, Matthew S. Blum, Esq., Sue Lippe, CPA, Kazuyo T. Parsch, CPA, Daniel Messing, Esq., Neelu Mehrotra, EA
Instantiates
Publication
Note
Previously published as Tax Management portfolio 947, <Jan. 26, 2009>-2016
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 -- Pervasive practical issues -- U.S. owners of foreign corporations -- Form 5471 issues -- Creation, liquidation, reorganization, and funding of foreign corporations -- Form 926 issues and 367 notices -- Passive foreign investment companies -- Form 8621 -- Reporting requirements for foreign partnerships -- Forms 1065 and 8865 -- Foreign-owned U.S. corporations and foreign corporations with a U.S. trade or business -- Form 5472 and related issues, [section] 6038A, and [section] 6038C -- Foreign corporations engaged in a U.S. trade or business -- Form 1120-F -- Transfer pricing documentation -- Dual consolidated losses -- Form 8858: Disregarded entities -- Treaty-based return positions -- [Section] 6114 -- Returns relating to foreign bank or other finanical accounts -- Return relating to foreign financial assets -- International boycott reporting-- Form 5713 -- Country-by-country reporting -- 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
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)299606273
System details
Mode of access: World Wide Web
Label
Reporting requirements under the code for international transactions and foreign assets, Matthew S. Blum, Esq., Sue Lippe, CPA, Kazuyo T. Parsch, CPA, Daniel Messing, Esq., Neelu Mehrotra, EA
Publication
Note
Previously published as Tax Management portfolio 947, <Jan. 26, 2009>-2016
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 -- Pervasive practical issues -- U.S. owners of foreign corporations -- Form 5471 issues -- Creation, liquidation, reorganization, and funding of foreign corporations -- Form 926 issues and 367 notices -- Passive foreign investment companies -- Form 8621 -- Reporting requirements for foreign partnerships -- Forms 1065 and 8865 -- Foreign-owned U.S. corporations and foreign corporations with a U.S. trade or business -- Form 5472 and related issues, [section] 6038A, and [section] 6038C -- Foreign corporations engaged in a U.S. trade or business -- Form 1120-F -- Transfer pricing documentation -- Dual consolidated losses -- Form 8858: Disregarded entities -- Treaty-based return positions -- [Section] 6114 -- Returns relating to foreign bank or other finanical accounts -- Return relating to foreign financial assets -- International boycott reporting-- Form 5713 -- Country-by-country reporting -- 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
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)299606273
System details
Mode of access: World Wide Web

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