التفاصيل البيبلوغرافية
| العنوان: |
PFIC Determination: Domestic Stock Rule Takes Precedence Over Subsidiary Look-Through Rule. |
| المؤلفون: |
Cornett, J. Michael, Holland, Douglas1 |
| المصدر: |
International Tax Journal. Nov/Dec2013, Vol. 39 Issue 6, p9-69. 9p. 5 Diagrams. |
| مصطلحات موضوعية: |
*INTERNAL revenue law, *PASSIVE foreign investment companies, *FOREIGN corporations, *INVESTORS, *INCOME tax laws |
| مصطلحات جغرافية: |
UNITED States |
| مستخلص: |
The article focuses on the internal revenue code (IRC) which is implemented in the taxation rules across the U.S. The article mentions about the passive foreign investment companies (PFIC) which is applied on the investors in the U.S. who have investments in noncontrolled foreign corporations. The article further talks about the implementation of PFIC in the U.S. federal tax process and the qualified electing fund (QEF) and the mark-to-mark (MTM) provisions of the IRC. |
| قاعدة البيانات: |
Business Source Index |