Subpart F: Section 956
Автор: International Tax
Загружено: 2016-06-08
Просмотров: 4059
Описание: An explanation of the rules requiring U.S. shareholders of controlled foreign corporations to include in their income their share of the CFC's investment in U.S. property. The IRS released a notice in March, 2019, making this obsolete for U.S. C corporations beginning in 2018, but it is still relevant for individuals.
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