The Resource CFCs--general overview, Lowell D. Yoder, Damon M. Lyon, David G. Noren

CFCs--general overview, Lowell D. Yoder, Damon M. Lyon, David G. Noren

Label
CFCs--general overview
Title
CFCs--general overview
Statement of responsibility
Lowell D. Yoder, Damon M. Lyon, David G. Noren
Title variation
Controlled foreign corporations general overview
Creator
Contributor
Author
Publisher
Subject
Genre
Language
eng
Summary
"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 satisfied for Subpart F to apply, including such key terms as "controlled foreign corporation," "United States person," and "United States shareholder." This portfolio also describes the categories of items included in U.S. shareholders' income under Subpart F, and the rules for determining the amounts includible in income and the U.S. tax treatment. It further provides an overview of the tax results to U.S. shareholders of various transactions involving CFCs, including the organization and reorganization of a CFC, CFC distributions, and liquidations and dispositions of CFCs. Finally, it describes the rules coordinating Subpart F with other special rules that apply to foreign entities and summarizes the return and compliance rules that apply to CFCs."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • Bloomberg Law (Online database)
  • BNA Tax and Accounting Center
http://library.link/vocab/creatorDate
1955-
http://library.link/vocab/creatorName
Yoder, Lowell D.
Entry convention
integrated entry
Former title
Subpart F--general
LC call number
KF6289.A1
LC item number
T35 no. 926-3rd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Lyon, Damon M
  • Noren, David
  • Tax Management Inc
  • Bloomberg BNA
Series statement
Foreign income portfolios
Series volume
926-3rd
http://library.link/vocab/subjectName
  • Controlled foreign corporations
  • Income tax
  • Investments, Foreign
  • Corporations, Foreign
Label
CFCs--general overview, Lowell D. Yoder, Damon M. Lyon, David G. Noren
Instantiates
Publication
Copyright
Note
Published: Washington, D.C., 2000-2007
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
  • Earnings and profits limitations
  • Pro rata share taxable to U.S. shareholders
  • Exclusion for previously taxed income
  • Adjustments to basis in CFC stock and other property
  • Organizations, reorganizations and dispositions of CFCs
  • Coordination of subpart F with passive foreign investment company provisions
  • Returns and reporting requirements
  • Working papers
  • Detailed analysis. Introduction
  • Background and legislative history
  • Overview of subpart F and related provisions
  • Definition of U.S. shareholder
  • Definition of controlled foreign corporation
  • Stock attribution rules
  • Items subject to current inclusion under [section] 951(a)
  • Determination of the amounts of [section] 951(a) items
Control code
60491623
Dimensions
unknown
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)60491623
System details
Mode of access: World Wide Web
Label
CFCs--general overview, Lowell D. Yoder, Damon M. Lyon, David G. Noren
Publication
Copyright
Note
Published: Washington, D.C., 2000-2007
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
  • Earnings and profits limitations
  • Pro rata share taxable to U.S. shareholders
  • Exclusion for previously taxed income
  • Adjustments to basis in CFC stock and other property
  • Organizations, reorganizations and dispositions of CFCs
  • Coordination of subpart F with passive foreign investment company provisions
  • Returns and reporting requirements
  • Working papers
  • Detailed analysis. Introduction
  • Background and legislative history
  • Overview of subpart F and related provisions
  • Definition of U.S. shareholder
  • Definition of controlled foreign corporation
  • Stock attribution rules
  • Items subject to current inclusion under [section] 951(a)
  • Determination of the amounts of [section] 951(a) items
Control code
60491623
Dimensions
unknown
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)60491623
System details
Mode of access: World Wide Web

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