Untangling the constructive ownership rules for foreign entity information returns by Daniel Martínez
By: Martínez, Daniel
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Material type: 
ArticlePublisher: 2012Subject(s): RENTAS EXTRANJERAS | IMPUESTOS | RECAUDACION | ESTADOS UNIDOS | INFORMACION TRIBUTARIA
In:
Journal of taxation v. 117, n. 3, September 2012, p. 155-163
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 1695/2012/117/3-2 (Browse shelf) | Available | OP 1695/2012/117/3-2 |
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| OP 1695/2012/117/2-2 Nonrecourse debt, insolvency and partnerships | OP 1695/2012/117/2-3 Can a bankruptcy trustee avoid an election to be treated as a corporation ? | OP 1695/2012/117/3-1 Capitalization of interest on associated property | OP 1695/2012/117/3-2 Untangling the constructive ownership rules for foreign entity information returns | OP 1695/2012/117/4-1 New portability Temp. Regs. ease burden on small estates, offer planningfor large ones | OP 1695/2012/117/4-2 New regulations on splitter arrangements | OP 1695/2012/117/4-3 Legitimate and illegitimate tax planning |
Resumen. Conclusión.
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