When S corporations should elect entity treatment for GILTI purposes Robert M. Kane
By: Kane, Robert
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Material type: 
ArticlePublisher: 2020Subject(s): IMPUESTOS | ACTIVOS INVISIBLES | SOCIEDADES DE RESPONSABILIDAD LIMITADA | SOCIEDADES COLECTIVAS | ESTADOS UNIDOS
In:
Tax Notes International v. 100, n. 5, November 2, 2020, p. 657-663Summary: In this article, the author analyzes Notice 2020-69 and the S corporations and shareholders that would benefit from electing entity treatment for the global intangible low-taxed income regime.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 138-Bis/2020/100/5-2 (Browse shelf) | Available | OP 138-Bis/2020/100/5-2 |
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Disponible también en formato electrónico.
Resumen.
In this article, the author analyzes Notice 2020-69 and the S corporations and shareholders that would benefit from electing entity treatment for the global intangible low-taxed income regime.
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