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July 05, 2021

Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents (US Internal Revenue Service Regulation) (IRS) (2018 Edition)

eBook details

Title: Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
Author : The Law Library
Release Date : January 08, 2018
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 179 KB

Description

The Law Library presents the complete text of the Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains temporary regulations under section 7874 of the Internal Revenue Code (Code) relating to the determination of whether a foreign entity shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B) of the Code. The text of these temporary regulations also serves as the text of the proposed regulations (REG-112994-06) set forth in the notice of proposed rulemaking on this subject published elsewhere in this issue of the Federal Register.

This ebook contains:
- The complete text of the Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents (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