" ... examines the rules that apply to various forms of foreign corporate or partnership formations or restructurings under [section] 367(a) and under related provisions such as [section] 6038B."
Published: Washington, D.C., 2001-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Scope and general operation of [section] 367(a)(1) U.S.-to-foreign transfers of tangible property under [section] 367(a) U.S.-to-foreign transfers of stock or securities under [section] 367(a) Special rules for U.S.-to-foreign reorganizations under [section] 367(a)(5) Reporting of [section] 367(a) transfers under [section] 6038B Treatment of expatriated entities under [section] 7874 Working papers.
Also issued in print.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Title from title screen (viewed June 11, 2009).