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New regulations for subpart F and CFC investment in U.S. property.
- Source :
- The Tax Adviser. April, 2017, Vol. 48 Issue 4, p245, 4 p.
- Publication Year :
- 2017
-
Abstract
- On Nov. 3, 2016, the IRS and Treasury issued final regulations pursuant to Sees. 954 and 956 (T.D. 9792), which generally adopted the proposed regulations and withdrew temporary regulations, both [...]
- Subjects :
- Personal holding companies -- Taxation
Corporate income taxes -- Laws, regulations and rules
Passive activity (Taxation) -- Laws, regulations and rules
Controlled foreign corporations -- Taxation
Foreign investments -- Taxation
Foreign ownership -- Laws, regulations and rules
Real estate investments -- Taxation
Government regulation
Internal Revenue Code (I.R.C. 954-956)
Subjects
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 48
- Issue :
- 4
- Database :
- Gale General OneFile
- Journal :
- The Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- edsgcl.491611256