skip to content
CFCs--Foreign personal holding company income Preview this item
ClosePreview this item
Checking...

CFCs--Foreign personal holding company income

Author: Lowell D Yoder; Tax Management Inc.
Publisher: [Washington, D.C.] : Tax Management Inc., ©2004-
Series: Tax management portfolios, 927.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... provides a detailed analysis of foreign personal holding company income, which is one of the categories of foreign base company income, which in turn is one of the categories of "Subpart F income." Under so-called "Subpart F" of the Internal Revenue Code, certain income of a "controlled foreign corporation" is currently taxed to its "U.S. Shareholders," whether or not the corporation has made any distributions  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: Lowell D Yoder; Tax Management Inc.
OCLC Number: 56720102
Notes: "This portfolio, together with 928-3rd T.M., revises and supersedes 928-2nd T.M., "Subpart F--Foreign base company income."
Description: 1 v. (loose-leaf) ; 28 cm.
Contents: Detailed analysis. Introduction --
Legislative and regulatory History --
Overview --
General rules and definitions --
Dividends, interest, rents, royalties and annuities --
Gains from certain property transactions --
Commodities transactions --
Foreign currency gains --
Income equivalent to interest --
Income from notional principal contracts --
Income from stock lending transactions --
Special exceptions --
CFC-owned partnerships --
Table of worksheets.
Series Title: Tax management portfolios, 927.
Other Titles: Controlled foreign companies--Foreign personal holding company income
Foreign personal holding company income
Responsibility: by Lowell D. Yoder.

Abstract:

" ... provides a detailed analysis of foreign personal holding company income, which is one of the categories of foreign base company income, which in turn is one of the categories of "Subpart F income." Under so-called "Subpart F" of the Internal Revenue Code, certain income of a "controlled foreign corporation" is currently taxed to its "U.S. Shareholders," whether or not the corporation has made any distributions to shareholders."

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/56720102> # CFCs--Foreign personal holding company income
    a schema:CreativeWork, schema:Book ;
   library:oclcnum "56720102" ;
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/dcu> ;
   library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/17374046#Place/washington_d_c> ; # Washington, D.C.
   rdfs:comment "Unknown 'gen' value: upl" ;
   schema:about <http://id.loc.gov/authorities/subjects/sh2009121999> ; # Corporations, Foreign--Taxation--Law and legislation--United States
   schema:about <http://id.loc.gov/authorities/subjects/sh85064789> ; # Income tax--United States--Foreign income
   schema:about <http://id.worldcat.org/fast/1204155> ; # United States.
   schema:about <http://id.loc.gov/authorities/classification/KF6285> ;
   schema:about <http://id.worldcat.org/fast/968739> ; # Income tax--Foreign income
   schema:about <http://id.worldcat.org/fast/958709> ; # Holding companies--Taxation
   schema:about <http://experiment.worldcat.org/entity/work/data/17374046#Topic/holding_companies_taxation_united_states> ; # Holding companies--Taxation--United States
   schema:about <http://id.worldcat.org/fast/880057> ; # Corporations, Foreign--Taxation--Law and legislation
   schema:alternateName "Foreign personal holding company income" ;
   schema:alternateName "Controlled foreign companies--Foreign personal holding company income" ;
   schema:bookFormat library:ContinuallyUpdatedBook ;
   schema:contributor <http://viaf.org/viaf/147736479> ; # Tax Management Inc.
   schema:copyrightYear "2004" ;
   schema:creator <http://viaf.org/viaf/61121642> ; # Lowell D. Yoder
   schema:datePublished "2004/2013" ;
   schema:description "Detailed analysis. Introduction -- Legislative and regulatory History -- Overview -- General rules and definitions -- Dividends, interest, rents, royalties and annuities -- Gains from certain property transactions -- Commodities transactions -- Foreign currency gains -- Income equivalent to interest -- Income from notional principal contracts -- Income from stock lending transactions -- Special exceptions -- CFC-owned partnerships -- Table of worksheets."@en ;
   schema:description "" ... provides a detailed analysis of foreign personal holding company income, which is one of the categories of foreign base company income, which in turn is one of the categories of "Subpart F income." Under so-called "Subpart F" of the Internal Revenue Code, certain income of a "controlled foreign corporation" is currently taxed to its "U.S. Shareholders," whether or not the corporation has made any distributions to shareholders.""@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/17374046> ;
   schema:inLanguage "en" ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/17374046#Series/tax_management_portfolios> ; # Tax management portfolios ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/17374046#Series/tax_management_foreign_income_portfolios> ; # Tax management foreign income portfolios ;
   schema:name "CFCs--Foreign personal holding company income"@en ;
   schema:productID "56720102" ;
   schema:publication <http://www.worldcat.org/title/-/oclc/56720102#PublicationEvent/washington_d_c_tax_management_inc_c2004> ;
   schema:publisher <http://experiment.worldcat.org/entity/work/data/17374046#Agent/tax_management_inc> ; # Tax Management Inc.
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/56720102> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/17374046#Agent/tax_management_inc> # Tax Management Inc.
    a bgn:Agent ;
   schema:name "Tax Management Inc." ;
    .

<http://experiment.worldcat.org/entity/work/data/17374046#Place/washington_d_c> # Washington, D.C.
    a schema:Place ;
   schema:name "Washington, D.C." ;
    .

<http://experiment.worldcat.org/entity/work/data/17374046#Series/tax_management_foreign_income_portfolios> # Tax management foreign income portfolios ;
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/56720102> ; # CFCs--Foreign personal holding company income
   schema:name "Tax management foreign income portfolios ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/17374046#Series/tax_management_portfolios> # Tax management portfolios ;
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/56720102> ; # CFCs--Foreign personal holding company income
   schema:name "Tax management portfolios ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/17374046#Topic/holding_companies_taxation_united_states> # Holding companies--Taxation--United States
    a schema:Intangible ;
   schema:hasPart <http://id.loc.gov/authorities/subjects/sh85061444> ;
   schema:name "Holding companies--Taxation--United States"@en ;
    .

<http://id.loc.gov/authorities/subjects/sh2009121999> # Corporations, Foreign--Taxation--Law and legislation--United States
    a schema:Intangible ;
   schema:name "Corporations, Foreign--Taxation--Law and legislation--United States"@en ;
    .

<http://id.loc.gov/authorities/subjects/sh85064789> # Income tax--United States--Foreign income
    a schema:Intangible ;
   schema:name "Income tax--United States--Foreign income"@en ;
    .

<http://id.worldcat.org/fast/1204155> # United States.
    a schema:Place ;
   schema:name "United States." ;
    .

<http://id.worldcat.org/fast/880057> # Corporations, Foreign--Taxation--Law and legislation
    a schema:Intangible ;
   schema:name "Corporations, Foreign--Taxation--Law and legislation"@en ;
    .

<http://id.worldcat.org/fast/958709> # Holding companies--Taxation
    a schema:Intangible ;
   schema:name "Holding companies--Taxation"@en ;
    .

<http://id.worldcat.org/fast/968739> # Income tax--Foreign income
    a schema:Intangible ;
   schema:name "Income tax--Foreign income"@en ;
    .

<http://viaf.org/viaf/147736479> # Tax Management Inc.
    a schema:Organization ;
   schema:name "Tax Management Inc." ;
    .

<http://viaf.org/viaf/61121642> # Lowell D. Yoder
    a schema:Person ;
   schema:birthDate "1955" ;
   schema:familyName "Yoder" ;
   schema:givenName "Lowell D." ;
   schema:name "Lowell D. Yoder" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.