Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies - Insurance Income of a Controlled Foreign Corporation ... Service Regulation) (IRS) (2018 Edition) - Couverture souple

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9781729691298: Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies - Insurance Income of a Controlled Foreign Corporation ... Service Regulation) (IRS) (2018 Edition)
Couverture souple
ISBN 10 : 1729691293 ISBN 13 : 9781729691298
Editeur : CreateSpace Independent Publishing Platform, 2018

Synopsis

Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies - Insurance Income of a Controlled Foreign Corporation (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies - Insurance Income of a Controlled Foreign Corporation (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains temporary regulations that provide guidance on determining ownership of a passive foreign investment company (“PFIC”) and on the annual filing requirements for shareholders of PFICs. These temporary regulations primarily affect shareholders of PFICs that do not currently file Form 8621, “Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund,” with respect to their PFIC interests. In addition, these temporary regulations provide guidance on an exception to the requirement for certain shareholders of foreign corporations to file Form 5471, “Information Return of U.S. Persons with Respect to Certain Foreign Corporations.” These regulations also update certain rules related to Form 5471 to take into account statutory changes. The text of these temporary regulations also serves as the text of the proposed regulations (REG-140974-11) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register. This book contains: - The complete text of the Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies - Insurance Income of a Controlled Foreign Corporation (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies - Insurance Income of a Controlled Foreign Corporation (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies - Insurance Income of a Controlled Foreign Corporation (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains temporary regulations that provide guidance on determining ownership of a passive foreign investment company (“PFIC”) and on the annual filing requirements for shareholders of PFICs. These temporary regulations primarily affect shareholders of PFICs that do not currently file Form 8621, “Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund,” with respect to their PFIC interests. In addition, these temporary regulations provide guidance on an exception to the requirement for certain shareholders of foreign corporations to file Form 5471, “Information Return of U.S. Persons with Respect to Certain Foreign Corporations.” These regulations also update certain rules related to Form 5471 to take into account statutory changes. The text of these temporary regulations also serves as the text of the proposed regulations (REG-140974-11) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register. This book contains: - The complete text of the Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies - Insurance Income of a Controlled Foreign Corporation (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
CreateSpace Independent Publishing Platform
Date d'édition
2018
Langue
anglais
ISBN 10 
1729691293
ISBN 13 
9781729691298
Reliure
Broché
Nombre de pages
44
Coordonnées du fabricant
Manufactured by Amazon on behalf of the author
https://www.amazon.fr/hz/contact-us

c/o Amazon Media EU S.à.r.l., 38 Avenue John F. Kennedy
Luxembourg
L-1855
Luxembourg

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9781729691175: Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (US Internal Revenue Service Regulation) (IRS) (2018 Edition)

Edition présentée

ISBN 10 :  172969117X ISBN 13 :  9781729691175
Editeur : CreateSpace Independent Publishi..., 2018
Couverture souple