CFCs--general overview [electronic resource] / Lowell D. Yoder, Damon M. Lyon, David G. Noren.
"Describes the general rules for U.S. income taxation of United States shareholders of controlled foreign corporations (CFCs) under Subpart F. It begins with a discussion of the background and legislative history of Subpart F.A detailed analysis is provided of the ownership tests that must be s...
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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Other Authors: | , |
| Other title: | Controlled foreign corporations general overview Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2000]-
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| Series: | Tax management portfolios ;
926-3rd. |
| Subjects: |
Internet
Law Students, Faculty, and Staff (via Bloomberg Law)Law - Electronic Resources
| Available |