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) |
|---|---|
| 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]-
|
| Series: | Tax management portfolios ;
6220. |
| Subjects: |
MARC
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| 050 | 4 | |a KF6289.A1 |b T35 no. 6220 (INTERNET) | |
| 100 | 1 | |a Yoder, Lowell D., |d 1955- |0 http://id.loc.gov/authorities/names/no94022438 |1 http://isni.org/isni/0000000039062859 | |
| 245 | 1 | 0 | |a CFCs--foreign personal holding company income |h [electronic resource] / |c Lowell D. Yoder, Damon M. Lyon, David G. Noren. |
| 246 | 3 | |a Controlled foreign companies--foreign personal holding company income | |
| 246 | 3 | 0 | |a Foreign personal holding company income |
| 264 | 1 | |a Arlington, VA : |b Tax Management Incorporated, |c [2004]- | |
| 264 | 4 | |c ©2004]- | |
| 310 | |a Updated irregularly | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a data file |2 rda | ||
| 490 | 1 | |a U.S. international portfolios ; |v 6220 | |
| 590 | |a Promoted: Local to Global Cooperative |b Bloomberg Law Complete | ||
| 538 | |a Mode of access: World Wide Web. | ||
| 500 | |a Formerly published in Washington, D.C., 2004-2007. | ||
| 500 | |a Published as Tax Management Portfolio 927, <Oct. 5, 2007>-2013. | ||
| 520 | |a " ... 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)." | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Legislative and regulatory history -- Overview -- General rules and definitions -- Dividends, interest, rents, royalties and annuities -- Gains from certain property transactions -- Commodities transactions -- Foreign currency gains -- Income equivalent to interest -- Income from notional principal contracts -- Income from stock lending transactions -- Income from personal service contracts -- Special exceptions -- CFC-owned partnerships -- Working papers. | |
| 504 | |a Includes bibliographical references. | ||
| 500 | |a Title from title screen (viewed May 23, 2013). | ||
| 650 | 0 | |a Holding companies |x Taxation |z United States. | |
| 650 | 0 | |a Income tax |z United States |x Foreign income. |0 http://id.loc.gov/authorities/subjects/sh85064789 | |
| 650 | 0 | |a Corporations, Foreign |x Taxation |x Law and legislation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2009121999 | |
| 650 | 6 | |a Holdings |x Impôts |z États-Unis. | |
| 650 | 7 | |a Corporations, Foreign |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00880057 | |
| 650 | 7 | |a Holding companies |x Taxation. |2 fast |0 (OCoLC)fst00958709 | |
| 650 | 7 | |a Income tax |x Foreign income. |2 fast |0 (OCoLC)fst00968739 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 730 | 0 | |a Bloomberg Law online | |
| 700 | 1 | |a Lyon, Damon M. |0 http://id.loc.gov/authorities/names/no2010108476 | |
| 700 | 1 | |a Noren, David. |0 http://id.loc.gov/authorities/names/no2004031146 |1 http://isni.org/isni/0000000048564041 | |
| 710 | 2 | |a Tax Management Inc. |0 http://id.loc.gov/authorities/names/n79106330 |1 http://isni.org/isni/0000000122956247 | |
| 730 | 0 | |a Bloomberg Law online. | |
| 776 | 0 | 8 | |i Print version: |a Yoder, Lowell D., 1955- |t CFCs--foreign personal holding company income. |d Arlington, Va. : Tax Management Inc., ©2013- |z 9781617468216 |w (OCoLC)835592044 |
| 830 | 0 | |a Tax management portfolios ; |v 6220. |0 http://id.loc.gov/authorities/names/n83743580 | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%206220 |z Law Students, Faculty, and Staff (via Bloomberg Law) |
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