" ... examines U.S. taxation of U.S. shareholders of foreign personal holding companies. The portfolio analyzes the provisions of [sections] 551 through 558 of the Internal Revenue Code along with related provisions and the regulations promulgated thereunder. The portfolio also discusses rules for determining foreign personal holding company status, amounts subject to taxation, and filing requirements. Finally, the portfolio addresses the relationships among these rules, subpart F, the passive foreign investment company rules, and the personal holding company rules."
Formerly published in Washington, D.C., 2001-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Definition of a foreign personal holding company Foreign personal holding company income Taxation of U.S. shareholders Comparison with other methods of taxing U.S. owners of foreign corporations Information reporting, tax year requirements, and statute of limitations 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 Oct. 9, 2007).