Retrocausality and distributions of current year PTEP by Matthew M. Chen, Ethan A. Atticks, Clayton H. Collins and Brooke E. Hrouda
Contributor(s): Chen, Matthew
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Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | IMPUESTOS | BENEFICIOS | ESTADOS UNIDOS
In:
Tax Notes International v. 99, n. 13, September 28, 2020, p. 1699-1713Summary: 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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| Artículos | IEF | IEF | OP 138-B/2020/99/13-2 (Browse shelf) | Available | OP 138-B/2020/99/13-2 | |
| Artículos | IEF | IEF | OP 1820/2020/168/13-1 (Browse shelf) | Available | OP 1820/2020/168/13-1 |
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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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