CFCs-- sections 959-965 and 1248 [electronic resource] / William R. Skinner, Esq. ; a revision of a previous edition by Lowell D. Yoder, Esq. and Larry R. Kemm, Esq.
" ... 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, including the global intangible low-taxed income (GILTI) rules of [section] 951A, is designed to tax th...
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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Authors: | , , |
| Corporate Author: | |
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| Other title: | Controlled foreign corporations-- sections 959-968 and 1248 Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management, Incorporated,
[2006]-
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| Series: | Tax management portfolios ;
6280. |
| Subjects: |
Internet
Law Students, Faculty, and Staff (via Bloomberg Law)Law - Electronic Resources
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