Greenwald, Lewis J.

Treasury provides welcome relief under Section 965 / by Lewis J. Greenwald, Chris Feldman and Kevin England .-- , 2018


Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.

In this article, the authors discuss Notice 2018-78, which provides welcome relief to taxpayers under section 965 regarding the basis election, treatment of members of a consolidated group as one U.S. shareholder, and section 965 elections and transfer agreements made by taxpayers affected by Hurricane Florence.


SOCIEDADES EXTRANJERAS CONTROLADAS
ACCIONISTAS
ESTADOS UNIDOS
RENTAS EXTRANJERAS
IMPUESTOS


Feldman, Chris
England, Kevin

Tax Notes International 1048-3306 v. 92, n. 5, October 29, 2018, p. 499-501

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