Indirect foreign tax credits / David J. Sotos, PricewaterhouseCoopers LLP, San Jose, CA, Martin J. Collins, PricewaterhouseCoopers LLP, Washington, D.C., Prae Kriengwatana, CBRE, Philadelphia, PA, and Micah J. Gibson, PricewaterhouseCoopers LLP, Washington, D.C.
Sotos, David J., 1969- author.; Collins, Martin J., 1968- author.; Kwok, Judy, author.; Kriengwatana, Prae, author.; Gibson, Micah J., author.; Carr, John L., Jr., 1946- author.; Moetell, Michael C., 1961- author.; Tax Management Inc.; Bloomberg Law, issuing body.; Bloomberg Industry Group, Inc., copyright holder.
2007
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Title
Indirect foreign tax credits / David J. Sotos, PricewaterhouseCoopers LLP, San Jose, CA, Martin J. Collins, PricewaterhouseCoopers LLP, Washington, D.C., Prae Kriengwatana, CBRE, Philadelphia, PA, and Micah J. Gibson, PricewaterhouseCoopers LLP, Washington, D.C.
Former Title
Indirect foreign tax credit
Added Author
Collins, Martin J., 1968- author.
Kwok, Judy, author.
Kriengwatana, Prae, author.
Gibson, Micah J., author.
Carr, John L., Jr., 1946- author.
Moetell, Michael C., 1961- author.
Kwok, Judy, author.
Kriengwatana, Prae, author.
Gibson, Micah J., author.
Carr, John L., Jr., 1946- author.
Moetell, Michael C., 1961- author.
Added Corporate Author
Tax Management Inc.
Bloomberg Law, issuing body.
Bloomberg Industry Group, Inc., copyright holder.
Bloomberg Law, issuing body.
Bloomberg Industry Group, Inc., copyright holder.
Imprint
Arlington, VA : Tax Management, [2007]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 6040-2nd.
Formatted Contents Note
Detailed analysis. I. Overview of indirect foreign tax credits
II. Indirect credit under [section] 902
III. Section 960 credit for individuals [section] 962
IV. Indirect credit for passive foreign Investment Company (PFIC) taxes
V. Coordination of indirect credits with [section] 904
VI. Dividend gross-up under [section] 78
VII. Collateral issues
VIII. Indirect credit under former [section] 902
pre-2018 law
Table of worksheets.
II. Indirect credit under [section] 902
III. Section 960 credit for individuals [section] 962
IV. Indirect credit for passive foreign Investment Company (PFIC) taxes
V. Coordination of indirect credits with [section] 904
VI. Dividend gross-up under [section] 78
VII. Collateral issues
VIII. Indirect credit under former [section] 902
pre-2018 law
Table of worksheets.
Summary
"Tax Management Portfolio, Indirect Foreign Tax Credits, No. 6040-2nd, contains a detailed analysis of the indirect foreign tax credit system under the U.S. federal income tax law as in effect both before and after the enactment of the Tax Cuts and Jobs Act (TCJA) (Pub. L. No. 115-97) in 2017, and reflects regulations published by the Treasury Department in the Federal Register reflecting the TCJA's amendments."
Note
Authors: David J. Sotos, Martin J. Collins and Judy Kwok, 2019-<july> 2022.
Authors: John L. Carr, Jr. and Michael C. Moetell, <oct. 4, 2007>.
Revised edition of: The indirect foreign tax credit / John L. Carr, Jr. and Michael C. Moetell. 1997.
Previously published as Tax Management portfolio 902-2nd, <oct. 4, 2007>.
Formerly published in Washington, D.C., -<sept. 6, 2007>.
Authors: John L. Carr, Jr. and Michael C. Moetell, <oct. 4, 2007>.
Revised edition of: The indirect foreign tax credit / John L. Carr, Jr. and Michael C. Moetell. 1997.
Previously published as Tax Management portfolio 902-2nd, <oct. 4, 2007>.
Formerly published in Washington, D.C., -<sept. 6, 2007>.
Source of Description
Description based on contents views on January 25, 2023; title from description page.
Location
www
Available in Other Form
Print version: Sotos, David J. Indirect foreign tax credits. Arlington, VA : Tax Management, [2019]-
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Alternate Title
BNA Premier package.
Call Number
INTERNET
Language
English
Copyright Information
Bloomberg Industry Group, Inc. 2022-
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