| 000 | 01317nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181220144228.0 | ||
| 007 | ta | ||
| 008 | 181128t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_952220 _aGreenwald, Lewis J. |
|
| 245 | 0 |
_aTreasury provides welcome relief under Section 965 _c by Lewis J. Greenwald, Chris Feldman and Kevin England |
|
| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
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| 650 | 4 |
_9973 _aACCIONISTAS |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 650 | 4 |
_948268 _aRENTAS EXTRANJERAS |
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| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 700 | 1 |
_966660 _aFeldman, Chris |
|
| 700 | 1 |
_966661 _aEngland, Kevin |
|
| 773 | 0 |
_9158208 _oOP 138-Bis/2018/92/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 5, October 29, 2018, p. 499-501 |
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| 942 | _cART | ||
| 999 |
_c139422 _d139422 |
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