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(DOWNLOAD) "Guidance Regarding Foreign Base Company Sales Income (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library # eBook PDF Kindle ePub Free

Guidance Regarding Foreign Base Company Sales Income (US Internal Revenue Service Regulation) (IRS) (2018 Edition)

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eBook details

  • Title: Guidance Regarding Foreign Base Company Sales Income (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
  • Author : The Law Library
  • Release Date : January 06, 2018
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 270 KB

Description

The Law Library presents the complete text of the Guidance Regarding Foreign Base Company Sales Income (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final and temporary regulations that provide guidance relating to foreign base company sales income in cases in which personal property sold by a controlled foreign corporation is manufactured, produced, or constructed pursuant to a contract manufacturing arrangement or by one or more branches of the controlled foreign corporation. These regulations modify the foreign base company sales income regulations to address current business structures and practices, particularly the growing importance of contract manufacturing and other manufacturing arrangements. These regulations, in general, will affect controlled foreign corporations and their United States shareholders. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

This ebook contains:
- The complete text of the Guidance Regarding Foreign Base Company Sales Income (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure


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