PFICs [electronic resource] / Kimberly S. Blanchard.
" ... discusses the passive foreign investment company (PFIC) provisions. These provisions attempt to deny the benefit of tax deferral to U.S. persons who invest in PFICs, i.e., foreign corporations that generate primarily passive income but whose investors are not subject to the anti-deferral...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Other Authors: | , |
| Other title: | Passive foreign investment companies Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2006]-
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| Series: | Tax management portfolios ;
6300. |
| Subjects: |
Internet
Law Students, Faculty, and Staff (via Bloomberg Law)Law - Electronic Resources
| Available |