New final regulations issued under Section 163(j) provide helpful clarification /Larry Crouch, Kristen Garry, Todd Lowther, Michael Shulman, Austin Jones, Adam Sternberg, and other members of the Shearman & Sterling LLP Tax Department .-- , 2021
Disponible también en formato electrónico.
Resumen.
This article summarizes the recent fi nal regulations issued under Section 163(j). The regulations provide rules relating to the application of Section 163(j) (enacted as part of the Tax Cuts and Jobs Act of 2017) to partnerships, controlled foreign corporations, and regulated investment companies.
SOCIEDADES EXTRANJERAS CONTROLADAS
SOCIEDADES DE INVERSION
IMPUESTOS
ESTADOS UNIDOS
Crouch, Larry
Journal of Taxation of Investments 0747-9115v. 38, n. 3, Spring 2021, p. 63-74