Regulacje i polityka gospodarcza · 28.09.2004

Guidance Under Section 951 for Determining Pro Rata Share; Correction

This document contains corrections to notice of proposed rulemaking that were published in the Federal Register on August 6, 2004 (69 FR 47822) providing guidance for determining a United States shareholder's pro rata share of a controlled foreign corporation's (CFC's) subpart F income, previously excluded subpart F income withdrawn from investment in less developed countries, previously excluded subpart F income withdrawn from foreign base company shipping operations, and amounts determined under section.