Retrocausality and distributions of current year PTEP / by Matthew M. Chen, Ethan A. Atticks, Clayton H. Collins and Brooke E. Hrouda .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors explore the implications of recent IRS guidance suggesting that a midyear distribution of current-year previously taxed earnings and profits can trigger the recognition of gain under section 961(b)(2).
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IMPUESTOS
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ESTADOS UNIDOS
Chen, Matthew
Tax Notes International 1048-3306v. 99, n. 13, September 28, 2020, p. 1699-1713