Foreign entity final regs. issued - IRS withdraws extraordinary transaction rule

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JOURNAL OF TAXATION | 2003年 / 99卷 / 05期

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F8 [财政、金融];

学科分类号：

0202 ;

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页码：260 / 261

页数：2

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共 11 条

[1] IRS improves the final Qsub Regs. - But insists on keeping the step transaction doctrine
Looney, SR
[J]. JOURNAL OF TAXATION, 2000, 93 (05): : 276 - +
[2] Final TEFRA audit and litigation regs. issued as IRS intensifies its focus on partnership audits
Ackerman, JZ
La Puma, CP
[J]. JOURNAL OF TAXATION, 2001, 95 (05): : 261 - 266
[3] IRS eases rules on termination of Section 645 election period for decedents dying before final regs. issued
不详
[J]. JOURNAL OF TAXATION, 2003, 98 (06): : 383 - 383
[4] IRS delays effective date, revises transition rules regarding final regs. For withholding on foreign persons
不详
[J]. JOURNAL OF TAXATION, 1998, 88 (06): : 373 - 374
[5] IRS issues final regs. on basis adjustments on sale or exchange of partnership interests
Melone, MA
[J]. JOURNAL OF REAL ESTATE TAXATION, 2000, 27 (04): : 284 - 300
[6] Final regs. issued on treaty guidance regarding payments by domestic reverse hybrid entities
不详
[J]. JOURNAL OF TAXATION, 2002, 97 (01): : 5 - 5
[7] IRS changes 'readily tradable ion secondary market' test in final PTP regs.
不详
[J]. JOURNAL OF TAXATION, 1996, 84 (01): : 3 - 3
[8] Notice implements final Regs. on withholding on US source income paid to foreign persons
不详
[J]. JOURNAL OF TAXATION, 2001, 95 (02): : 68 - 68
[9] Asset and stock transfers involving foreign corporations working with the 367(b) final regs.
Gosain, VA
Jordan, SM
[J]. JOURNAL OF TAXATION, 2000, 93 (03): : 166 - +
[10] Long-awaited 469 final regs. on self-charged items - IRS holds the line on interest only
Blasberg, LR
Lipton, RM
[J]. JOURNAL OF TAXATION, 2002, 97 (05): : 283 - 287