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_c144392 _d144392 |
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| 003 | ES-MaIEF | ||
| 005 | 20210629121911.0 | ||
| 007 | ta | ||
| 008 | 210628t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 245 | 0 |
_aNew final regulations issued under Section 163(j) provide helpful clarification _cLarry Crouch, Kristen Garry, Todd Lowther, Michael Shulman, Austin Jones, Adam Sternberg, and other members of the Shearman & Sterling LLP Tax Department |
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| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article summarizes the recent fi nal regulations issued under Section 163(j). The regulations provide rules relating to the application of Section 163(j) (enacted as part of the Tax Cuts and Jobs Act of 2017) to partnerships, controlled foreign corporations, and regulated investment companies. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
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| 650 | 4 |
_948460 _aSOCIEDADES DE INVERSION |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_968764 _aCrouch, Larry |
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| 773 | 0 |
_9165317 _oOP 235/2021/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 3, Spring 2021, p. 63-74 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3803-06-Crouch-163J.pdf | ||
| 942 | _cART | ||