CFCs--sections 959-965 and 1248
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The work CFCs--sections 959-965 and 1248 represents a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
CFCs--sections 959-965 and 1248
Resource Information
The work CFCs--sections 959-965 and 1248 represents a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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
- 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
- Series statement
- Foreign income portfolios
- Series volume
- 930-2nd
Context
Context of CFCs--sections 959-965 and 1248Work of
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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/resource/e-8Hbc0AX5o/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/resource/e-8Hbc0AX5o/">CFCs--sections 959-965 and 1248</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>
