Foreign personal holding companies /

Foreign personal holding companies /

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Bibliographic Details
Author / Creator:	Suringa, Dirk J. J., 1970-
Imprint:	Arlington, VA : Tax Management Inc., [©2001]-
Language:	English
Series:	Foreign income portfolios ; 922-2nd Tax management portfolios ; 922-2nd.
Subject:	Holding companies -- Taxation -- United States. Corporations, Foreign -- Taxation -- Law and legislation -- United States. Income tax -- United States -- Foreign income.
Format:	E-Resource Journal
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/5669702

Hidden Bibliographic Details
Other authors / contributors:	Moeller, Jeffrey E., 1963- Tax Management Inc.
Frequency:	Updated irregularly.
Notes:	Formerly published in Washington, D.C., 2001-2007. Includes bibliographical references. Also issued in print. Title from title screen (viewed Oct. 9, 2007).
Summary:	" ... examines U.S. taxation of U.S. shareholders of foreign personal holding companies. The portfolio analyzes the provisions of [sections] 551 through 558 of the Internal Revenue Code along with related provisions and the regulations promulgated thereunder. The portfolio also discusses rules for determining foreign personal holding company status, amounts subject to taxation, and filing requirements. Finally, the portfolio addresses the relationships among these rules, subpart F, the passive foreign investment company rules, and the personal holding company rules."
Other form:	Print version: Suringa, Dirk J.J., 1970- Foreign personal holding companies. Rev. Washington, D.C. : Tax Management Inc., ©2001-

Description
Item Description:	Formerly published in Washington, D.C., 2001-2007.
Publication Frequency:	Updated irregularly.
Bibliography:	Includes bibliographical references.