| 000 | 01086nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143051 _d143051 |
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| 003 | ES-MaIEF | ||
| 005 | 20201020123424.0 | ||
| 007 | ta | ||
| 008 | 201020t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 245 | 0 |
_aRetrocausality and distributions of current year PTEP _c by Matthew M. Chen, Ethan A. Atticks, Clayton H. Collins and Brooke E. Hrouda |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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). | ||
| 650 |
_aSOCIEDADES _948454 |
||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 |
_aBENEFICIOS _943410 |
||
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 700 | 1 |
_953868 _aChen, Matthew |
|
| 773 | 0 |
_9163594 _oOP 138-Bis/2020/99/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 13, September 28, 2020, p. 1699-1713 |
|
| 942 | _cART | ||