Finance et marchés · 04/01/19961 min de lecture
Definition of Foreign Base Company Income and Foreign Personal Holding Company Income of a Controlled Foreign Corporation; Hearing Cancellation
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Résumé
This document provides notice of cancellation of a public hearing on proposed regulations relating to the definition of subpart F income and foreign personal holding company income of a controlled foreign corporation and the allocation of deficits for purposes of computing the deemed-paid foreign tax credit.