Treasury provides welcome relief under Section 965 by Lewis J. Greenwald, Chris Feldman and Kevin England
By: Greenwald, Lewis J
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Contributor(s): Feldman, Chris | England, Kevin.
Material type: 
ArticlePublisher: 2018Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | ACCIONISTAS | ESTADOS UNIDOS | RENTAS EXTRANJERAS | IMPUESTOS
In:
Tax Notes International v. 92, n. 5, October 29, 2018, p. 499-501Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/5-1 (Browse shelf) | Available | OP 138-Bis/2018/92/5-1 |
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.
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