The Resource CFCs--foreign personal holding company income, Lowell D. Yoder, Damon M. Lyon, David G. Noren

CFCs--foreign personal holding company income, Lowell D. Yoder, Damon M. Lyon, David G. Noren

Label
CFCs--foreign personal holding company income
Title
CFCs--foreign personal holding company income
Statement of responsibility
Lowell D. Yoder, Damon M. Lyon, David G. Noren
Title variation
  • Controlled foreign companies--foreign personal holding company income
  • Foreign personal holding company income
Creator
Contributor
Author
Publisher
Subject
Genre
Language
eng
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)."
Member of
Cataloging source
BNA
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6220 ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
Series statement
  • U.S. international portfolios
  • Foreign income portfolios
Series volume
  • 6220
  • 927
Label
CFCs--foreign personal holding company income, Lowell D. Yoder, Damon M. Lyon, David G. Noren
Instantiates
Publication
Copyright
Note
  • Formerly published in Washington, D.C., 2004-2007
  • Published as Tax Management Portfolio 927, <Oct. 5, 2007>-2013
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • 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
  • 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
Control code
60491663
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60491663
System details
Mode of access: World Wide Web
Label
CFCs--foreign personal holding company income, Lowell D. Yoder, Damon M. Lyon, David G. Noren
Publication
Copyright
Note
  • Formerly published in Washington, D.C., 2004-2007
  • Published as Tax Management Portfolio 927, <Oct. 5, 2007>-2013
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • 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
  • 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
Control code
60491663
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60491663
System details
Mode of access: World Wide Web

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