Finanças e mercados · 26/08/20261 min de leitura
Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss
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Resumo
This document contains proposed regulations relating to the determination of a United States shareholder's pro rata share of subpart F income, tested income, or tested loss of a controlled foreign corporation. The proposed regulations would affect shareholders of foreign corporations, including United States shareholders of controlled foreign corporations.