000 00982nab a2200265 c 4500
999 _c143923
_d143923
003 ES-MaIEF
005 20210419103653.0
007 ta
008 210416t2021 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _953867
_aDubert, Carl
245 4 _aThe E&P bump and CFC stock basis
_bproblems and possible solutions
_c by Carl Dubert, Nick Zemil and Brendan Conroy
260 _c2021
500 _aResumen.
520 _aIn this article, the authors discuss problems with the interest expense apportionment rules and possible solutions.
650 4 _948268
_aRENTAS EXTRANJERAS
650 4 _942651
_aDEUDA TRIBUTARIA
650 4 _aINTERES
_947502
650 4 _944303
_aIMPUESTOS
650 4 _967756
_aESTADOS UNIDOS
700 1 _968188
_aZemil, Nick
700 1 _968879
_aConroy, Brendan
773 0 _9164715
_oOP 138-Bis/2021/101/10
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 101, n. 10, March 8 2021, p. 1281-1289
942 _cART