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
.
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).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| 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 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 1820/2020/168/12 Tax Notes | OP 1820/2020/168/12-1 The Supreme Court's 2019 terms in tax | OP 1820/2020/168/13 Tax Notes | OP 1820/2020/168/13-1 Retrocausality and distributions of current year PTEP | OP 1820/2020/168/2 Tax Notes | OP 1820/2020/168/2-1 Attribution rules in times of loss | OP 1820/2020/168/3 Tax Notes |
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).
Click on an image to view it in the image viewer
There are no comments for this item.