Hidden Bibliographic Details
| Varying Form of Title: | Controlled foreign companies--foreign personal holding company income
Foreign personal holding company income
|
|---|
| Other authors / contributors: | Lyon, Damon M.
Noren, David.
Tax Management Inc.
|
|---|
| Frequency: | Updated irregularly
|
|---|
| Notes: | Formerly published in Washington, D.C., 2004-2007.
Published as Tax Management Portfolio 927, -2013.
Includes bibliographical references.
Title from title screen (viewed May 23, 2013).
|
|---|
| 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)."
|
|---|
| Other form: | Print version: Yoder, Lowell D., 1955- CFCs--foreign personal holding company income. Arlington, Va. : Tax Management Inc., ©2013- 9781617468216
|
|---|
