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]-
|
| Series: | Tax management portfolios ;
6300. |
| Subjects: |
| Summary: | " ... 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 rules for controlled foreign corporations (CFCs)." |
|---|---|
| Item Description: | Authors: Thomas A. O'Donnell and Ozzie A. Schindler, <Oct. 9, 2007>-2012. Published as: Tax management portfolio 923-2nd, <Oct. 9, 2007>-2012. Formerly published in Washington, D.C., 2006-2007. Title from title screen (viewed February 20, 2013). |
| Physical Description: | 1 online resource. |
| Publication Frequency: | Updated irregularly |
| Format: | Mode of access: World Wide Web. |
| Bibliography: | Includes bibliographical references. |