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http://worldcat.org/entity/work/id/17374046

CFCs--Foreign personal holding company income

" ... provides a detailed analysis of one of the categories of foreign base company income: foreign personal holding company income, which includes certain dividends, interest, related person factoring income, rents, royalties, income from annuities, commodities transactions, and foreign currency transactions, and certain other income."--Page iii.

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  • "Controlled foreign companies--foreign personal holding company income"
  • "Controlled foreign companies--Foreign personal holding company income"@en
  • "Controlled foreign companies--Foreign personal holding company income"
  • "Foreign personal holding company income"@en
  • "Foreign personal holding company income"

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  • "" ... provides a detailed analysis of one of the categories of foreign base company income: foreign personal holding company income, which includes certain dividends, interest, related person factoring income, rents, royalties, income from annuities, commodities transactions, and foreign currency transactions, and certain other income."--Page iii."@en
  • "" ... 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
  • ""... analyzes the rules for U.S. federal income taxation of United States shareholders of controlled foreign corporations (CFCs) under "Subpart F" of the Internal Revenue Code. This Portfolio provides a detailed analysis of one of the categories of foreign base company income: foreign personal holding company income, which includes certain dividends, interest, related person factoring income, rents, royalties, income from annuities, commodities transactions, and foreign currency transactions, and certain other income. The other categories of foreign base company income - foreign base company sales income, foreign base company services income, and foreign base company oil related income - are analyzed in detail in 928 T.M., CFCs - Foreign Base Company Income (Other than FPHCI).""

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  • "CFCs--Foreign personal holding company income"@en
  • "CFCs--Foreign personal holding company income"
  • "CFCs--foreign personal holding company income"

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