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  E-mail Message: I thought you might be interested in this item at http://www.worldcat.org/oclc/56720008 Title: CFCs--Foreign base company income (other than FPHCI) Author: Lowell D Yoder; Tax Management Inc Publisher: [Washington, D.C.] : Tax Management Inc., ©2004- OCLC:56720008

  
  

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Subjects

• Income tax -- United States -- Foreign income.
• Controlled foreign corporations -- Taxation -- United States.
• Corporations, Foreign -- Taxation -- Law and legislation -- United States.

Similar Items

CFCs--Foreign base company income (other than FPHCI)

Author:	Lowell D Yoder; Tax Management Inc.
Publisher:	[Washington, D.C.] : Tax Management Inc., ©2004-
Series:	Tax management portfolios, 928-3rd.
Edition/Format:	Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:	" ... focuses on the provisions of [section] 954 other than those pertaining to foreign personal holding company income. Section 954 forms the functional heart of "Subpart F," which relates to U.S. taxation of shareholders of controlled foreign corporations ("CFCs")."
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