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1-91 out of 91 article(s)
Title Author Type Date Words
States' treatment of GILTI and FDII: The good, the bad, and the ugly. Stanton, Catherine; Cosmo, Vito A., Jr.; Holm, Bryan Jun 1, 2019 2015
True, Correct, and Complete: On-time Filing of State and Local Tax Returns Without Clear, Consistent, or Practical Guidance; In a GILTI world, taxpayers need to make their way without a compass. Friedman, Jeffrey; Betor, Todd; Hilkin, Michael Cover story May 1, 2019 3092
GILTI: "MADE IN AMERICA" FOR EUROPEAN TAX UNILATERAL MEASURES & COOPERATIVE SURPLUS IN THE INTERNATIONAL TAX COMPETITION GAME. Better, G. Charles Mar 22, 2019 18590
IS THE TAX CUTS AND JOBS ACT GILTI OF ANTI-SIMPLIFICATION? Davis, Christine A. Mar 22, 2019 34157
GILTI, FDII, and FTC Guidance and International Tax Planning: How to decipher this complex stew, replete with interesting ingredients. Varma, Amanda Mar 1, 2019 4288
Section 965 Transition Tax: Yes, some issues are likely to persist for years after you've paid the tax. Singer, Jay Mar 1, 2019 2098
TEI Submits Comments to the Treasury and IRS Regarding Proposed Regulations Under Section 965. Jan 1, 2019 11953
Should Companies Plan Into Subpart F Following the TCJA? Silbering-Meyer, Jessica Jan 1, 2019 1585
FROM SWITZERLAND WITH LOVE: SURREY'S PAPERS AND THE ORIGINAL INTENT(S) OF SUBPART-F. Fishbien, Nir Sep 22, 2018 26243
PARTIAL REPEAL OF FOREIGN TAX CREDITS BY THE TAX CUTS AND JOBS ACT: RESULTING BEHAVIORAL INCENTIVES, SELF-HELP, AND NEW MECHANICS FOR SOME REMAINING PORTIONS OF THE CREDIT. Rosenberg, Rebecca Sep 22, 2018 40669
A QUICK AND EASY GUIDE TO THE NEW FDII, GILTI, AND 100 PERCENT FOREIGN DRD INTERNATIONAL TAX PROVISIONS OF THE 2017 TAX CUTS AND JOBS ACT. Burnette-McGrath, Madeleine; DuFresne, Sarah; Muldrew-Mason, Monique; Weaver, Kaden; Brown, Carter; Sep 22, 2018 7999
International Tax and Estate Planning: Use of Check-the-Box Election in the Foreign Corporate-Trust Context. Newton, William H., III Jul 1, 2018 3037
The new GILT and repatriation taxes: Issues for flowthroughs. Lady, Todd C. Jun 1, 2018 6350
IRS provides CFC relief for property affected by hurricanes: Certain obligations of U.S. persons can be excepted from U.S. property. Bonner, Paul Feb 1, 2018 699
Look out for Sec. 956 inclusions. Pasmanik, Philip T. Nov 1, 2017 3829
New regulations for subpart F and CFC investment in U.S. property. Islam, Adnan Apr 1, 2017 2074
CHINA'S LEAKED CSRC REPORT FIVE YEARS LATER: BASELINE FOR VIE TRAJECTORY? Brown, Ian Emerson Jan 1, 2017 15002
Issues involving the interplay of subpart F income recapture account and sec. 956 inclusion. Weeden, Treavor; Yu, Hui Jul 1, 2016 1201
Recently issued regulations will increase likelihood of sec. 956 and subpart F income inclusions. Murillo, Jose; O'Neil, Stephen; Luke, Mike; Gorman, Heather Jan 1, 2016 4258
Basis adjustments in CFC stock held by partnerships for subpart F inclusions, PTI distributions. Yu, Hui Jul 1, 2015 1233
Selling partnerships that own CFCs: a potential trap for the unwary. Becker, Jeff Apr 1, 2015 2179
Sec. 956 and subpart F inclusions, actual distributions, and previously taxed income. Yu, Hui Jul 1, 2014 1265
TEI comments on proposed research credit rules. Mar 1, 2014 3159
CFC's software leasing income determined to be foreign personal holding company income. Chang, Anne Nov 1, 2013 1595
First Amendment and "foreign-controlled" U.S. corporations: why Congress ought to affirm domestic subsidiaries' corporate political-speech rights. Friedman, Scott L. Mar 1, 2013 19284
Controlled groups and deductibility of patronage dividends. Mansour, Michael Nov 1, 2012 942
Potential U.S. tax consequences of using foreign sales or manufacturing branches. Hedgpeth, Todd W.; Reminick, Holtz Rubenstein Oct 1, 2012 2863
Temp. regs. issued on obligations arising from certain upfront payments by CFCs. Nevius, Alistair M. Jul 1, 2012 484
Interaction of the subpart F dual-character property and majority-use rules. Smith, Annette B. Jul 1, 2012 1077
U.S. sandwich structures in the international inbound context. Nevius, Alistair M. Mar 1, 2012 1831
SOI projects, contacts, and public release information. Table Dec 22, 2011 2419
Canadian foreign affiliate rules. Nov 1, 2011 3991
Third Circuit upholds $473 million Subpart F deficiency. Bonner, Paul Sep 1, 2011 615
Prop. reg. on controlled group deferred losses. Nevius, Alistair M. Jul 1, 2011 361
Application of CFC lookthrough rule to payments made by a partnership to its CFC partner. Smith, Annette B. Jul 1, 2011 1575
Application of sec. 1297(d) overlap rule to PFIC shares held by a U.S. partnership. Asher, Nita Jul 1, 2010 1087
IRS takes controversial approach to characterization of separately stated item of subpart F income. Rubinger, Jeffrey L.; LePree, Summer A. Nov 1, 2009 4590
Adopting or changing a foreign corporation's accounting method. Hui, Irene Pik-Wah Jul 1, 2009 1011
Initial IRS guidance addressing EU cap-and-trade systems, subpart F rules. Janosy, Lauren M.; Helou, Alexandra K. Jul 1, 2009 1139
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
Comments on proposed contract manufacturing regulations. Ugai, Brian C. Mar 1, 2009 3353
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
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
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
United CEO calls for rules on airline ownership to be eased. Brief Article Apr 22, 2005 154
PFIC/CFC overlap: not out of the woods yet. Madden, David Jun 1, 2003 1692
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
Foreign-Controlled Domestic Corporations, 1998. Hobbs, James R. Brief Article Jun 22, 2001 206
Foreign-Controlled Domestic Corporations, 1998. Hobbs, James R. Statistical Data Included Jun 22, 2001 32044
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

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