Browse Controlled foreign corporations topic

Subtopics (5) Accounting and auditing Cases Laws, regulations and rules Surveys Taxation

Articles 1-58 out of 58 article(s) Title Author Type Date Words Third-Party Purchaser's E&P Reduced By Interest On Loan Incurred To Acquire Life Insurance Policy. Cudd, Robert Oct 5, 2009 817 Initial IRS guidance addressing EU cap-and-trade systems, subpart F rules. Janosy, Lauren M.; Helou, Alexandra K. Jul 1, 2009 1139 Adopting or changing a foreign corporation's accounting method. Hui, Irene Pik-Wah Jul 1, 2009 1011 Subpart F and the new contract manufacturing regs. Arber, Stephen; Jones, Don May 1, 2009 1223 New subpart F Regs. address manufacturing exception and branch rules. Hawkins, Bert J.; Koval, Cari A. Apr 1, 2009 2280 IRS issues revised subpart F contract manufacturing regs. Sherr, Eileen Reichenberg Mar 1, 2009 212 IRS crackdown on Form 5471: a sign of things to come? Goldberg, Walter S. Feb 1, 2009 517 Tips for preparing the Form 5471 for controlled foreign corporations. Jacobs, Vernon K.; Pasmanik, Philip T. Feb 1, 2009 3515 CFC credit rules eased. Sherr, Eileen Reichenberg Jan 1, 2009 306 The application and analysis of the new proposed contract manufacturing regulations. Hadjilogiou, Steven Jan 1, 2009 3731 IRS temporarily liberalizes section 956 in an effort to facilitate corporate liquidity. Oct 24, 2008 1161 Government Bill For New CFC Legislation Issued. Juusela, Janne Sep 30, 2008 602 Virtual manufacturing and the proposed contract manufacturing regulations. Granwell, Alan W.; Andreoli, Brian Jul 1, 2008 7624 TEI's comments on proposed contract manufacturing regulations. Jul 1, 2008 7580 Who is a manufacturer under the proposed contract manufacturing regs.? Hui, Irene Pik-Wah Jul 1, 2008 803 Moving the "management and control" of a foreign corporation to achieve favorable U.S. tax results. Rubinger, Jeffrey L. Nov 1, 2007 4079 Potential New Impediments To M&A Transactions: Restrictions On Foreign State-Owned Enterprises And A New National Security Test In Canada. Oct 25, 2007 834 Extension Of Credit Facilties To Overseas Step-Down Subsidiaries Of Indian Corporates. Jun 6, 2007 389 TIPRA: what it does ... and does not cover; The Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) was signed into law this May. Financial Executives Research Foundation (FERF) summarizes the Act's key elements and its impact on and implications for corporations. de Mesa Graziano, Cheryl Jul 1, 2006 2036 Letter to Canada's Department of Finance regarding subsection 17(8) of the Income Tax Act: March 9, 2006. Mar 1, 2006 1130 Swedish Limited Liability Companies As Holding Companies In International Corporate Structures. Jan 12, 2004 2583 PFIC/CFC overlap: not out of the woods yet. Madden, David Jun 1, 2003 1692 Indian Subsidiary Of Foreign Body corporate- An Appraisal Of Related Legal Issues. May 15, 2003 3853 Decree Nbr. 988 - Regulation of Tax Over Personal Assets Regarding Shares and Company Security Holdings. May 9, 2003 491 Recent statutes, regulations, cases, revenue rulings, notices, letter rulings and FSAs in the C corporation area. Magoon, Indu Jan 1, 2002 6310 CFC buyer's sec. 338 election deprives seller of FTCs. Zarzar, Robert Jul 1, 2001 1410 Redemption distributions of PTE. Lukacs, Michael V. Jul 1, 2000 1079 Subpart F treatment of hybrid branches and partnerships. Granberg, Michael W. Sep 1, 1999 1287 Wedding bells and filing requirements. Foster, Patricia T. May 1, 1999 612 Collateral consequences of U.S. transfer pricing adjustments. Mar 1, 1999 2490 Use of GAAP to compute the earnings and profits of controlled foreign corporations. Sep 1, 1998 604 Treasury fulfills promise to issue Brown Group partnership regulations. Sams, Jim Jun 1, 1998 381 New PFIC QEF election regulations encourage purging PFIC taint of a CFC/PFIC for 1997 tax year. Cohen, Harrison J. Jun 1, 1998 924 Regulations issued for Notice 98-11. Chan, David Jun 1, 1998 1747 Ruling highlights mismatch between Subchapter C and Subpart F for deemed dividend of previously taxed income arising from redemption of CFC stock. McClellan, Ed Jun 1, 1998 400 Treasury bolsters its position on contract manufacturing. Cohen, Harrison J. Jun 1, 1998 505 IRS revokes key Subpart F ruling. Shapiro, Alan Mar 1, 1998 586 Current issues in taxation of U.S.-controlled foreign corporations. Schadewald, Michael S. Sep 1, 1997 5434 Notice 97-18 reporting relief creates complexities. McClellan, Edgar D. Brief Article Jun 1, 1997 485 U.S. shareholders of CFCs: ordering rules for "previously taxed income." (controlled foreign corporations) Sani, Elizabeth Apr 1, 1997 1178 More flexible Subpart F provisions. Young, Sophie Brief Article May 1, 1996 508 Brown Group reversal: circuit court treats partnership as "unrelated" entity under Subpart F. Belanger, Pete Apr 1, 1996 938 Significant changes to definitions of foreign base company income. Jan 1, 1996 1133 Repeal of section 956A: excess passive assets. Jan 1, 1996 590 New DASTM regulations may create phantom taxable profits in hyperinflationary economies. Major, Bill Sep 1, 1995 1410 Tax Court holds foreign partnership income is subpart F income: Brown decision reversed. Andrews, James F. Jul 1, 1995 683 Planning around the CFC netting rule. Bond, Dale Jul 1, 1995 930 Pitfalls under new sec. 959 ordering rules. Fisher, Art Jun 1, 1995 672 Distributive share of foreign partnership income held subpart F income. Josephs, Stuart R. Brief Article May 1, 1995 108 Brown Group decision reversed. Weiss, Jeffrey Apr 1, 1995 467 Distributive share of foreign partnership income held not subpart F income. Tuerff, T. Timothy Nov 1, 1994 1170 Applicability of Notice 88-108 after OBRA 1993. Sep 1, 1994 1961 Modifications to Sec. 956 made by the RRA. Rollinson, Marjorie A. Jan 1, 1994 717 OBRA and CFCs: still more complexity. Serota, Jack Dec 1, 1993 507 Estimated tax planning opportunity available for subpart F income. Andres, David K. Jul 1, 1993 706 Miscellaneous international legislative proposals. Jul 1, 1993 951 IRS rules on including subpart F income in estimated payments. Nov 1, 1992 569 Final regulations: CFC netting rule. Brief Article Jul 1, 1992 421