000 01132nab a2200289 c 4500
999 _c141131
_d141131
003 ES-MaIEF
005 20190920175446.0
007 TA
008 190920s2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _952704
_aFuller, James P.
245 0 _aU.S. tax review
_c by James P. Fuller and Larissa Neumann
260 _c2019
500 _aDisponible también en formato electrónico en la Biblioteca del IEF.
500 _aResumen.
520 _aIn this article, the authors discuss new proposed regulations on passive foreign investment companies and final regulations on the allocation of creditable foreign tax expenditures by partnershpis.
650 4 _948460
_aSOCIEDADES DE INVERSION
650 4 _945091
_aINVERSIONES EXTRANJERAS
650 _aIMPUESTOS
_947460
650 _aLEGISLACION
_947615
650 _aESTADOS UNIDOS
_942888
650 _aCOMENTARIOS
_937885
700 1 _965383
_aNeumann, Larissa
773 0 _9161020
_oOP 138-Bis/2019/95/9
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 95, n. 9, August 26, 2019, p. 811-837
942 _cART