CFCs--foreign personal holding company income [electronic resource] / Lowell D. Yoder, Damon M. Lyon, David G. Noren.
" ... analyzes the rules for U.S. federal income taxation of United States shareholders of controlled foreign corporations (CFCs) under "Subpart F" of the Internal Revenue Code. This Portfolio provides a detailed analysis of one of the categories of foreign base company income: foreig...
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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
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| Main Author: | |
| Corporate Author: | |
| Other Authors: | , |
| Other title: | Controlled foreign companies--foreign personal holding company income Foreign personal holding company income Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Incorporated,
[2004]-
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| Series: | Tax management portfolios ;
6220. |
| Subjects: |
| Summary: | " ... analyzes the rules for U.S. federal income taxation of United States shareholders of controlled foreign corporations (CFCs) under "Subpart F" of the Internal Revenue Code. This Portfolio provides a detailed analysis of one of the categories of foreign base company income: foreign personal holding company income, which includes certain dividends, interest, related person factoring income, rents, royalties, income from annuities, commodities transactions, and foreign currency transactions, and certain other income. The other categories of foreign base company income - foreign base company sales income, foreign base company services income, and foreign base company oil related income - are analyzed in detail in 928 T.M., CFCs - Foreign Base Company Income (Other than FPHCI)." |
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| Item Description: | Formerly published in Washington, D.C., 2004-2007. Published as Tax Management Portfolio 927, <Oct. 5, 2007>-2013. Title from title screen (viewed May 23, 2013). |
| Publication Frequency: | Updated irregularly |
| Format: | Mode of access: World Wide Web. |
| Bibliography: | Includes bibliographical references. |