000 00864nab#a2200277#c#4500
003 IEF
005 20180219173632.0
008 070320s2007 USA|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aCalianno, Joseph M.
_952184
245 _aNotice 2007-9
_b a sound approach for applying the U.S. CFC look - through rule
_c by Joseph M. Calianno and Martin J. Collins
260 _c2007
500 _aConclusión.
650 4 _aSOCIEDADES EXTRANJERAS CONTROLADAS
_958702
650 4 _aRENTAS EXTRANJERAS
_948268
650 4 _aIMPUESTOS
_947460
650 4 _aESTADOS UNIDOS
_942888
650 4 _aLEGISLACION
_947615
650 4 _aCOMENTARIOS
_937885
700 1 _aCollins, Martin J.
_952185
773 0 _tTax Notes International
_w124525
_gv. 45, n. 7, Fabruary 2007, p. 685-697
942 _cART
942 _z119457
999 _c132120
_d132120