| 000 | 01051nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143326 _d143326 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201209140423.0 | ||
| 007 | ta | ||
| 008 | 201209t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_923331 _aKane, Robert |
|
| 245 | 0 |
_aWhen S corporations should elect entity treatment for GILTI purposes _c Robert M. Kane |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_aACTIVOS INVISIBLES _95175 |
|
| 650 | 4 |
_aSOCIEDADES DE RESPONSABILIDAD LIMITADA _948466 |
|
| 650 | 4 |
_aSOCIEDADES COLECTIVAS _948458 |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 773 | 0 |
_9163932 _oOP 138-Bis/2020/100/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 5, November 2, 2020, p. 657-663 |
|
| 942 | _cART | ||