United States:
Fenwick's Larissa Neumann And Julia Ushakova-Stein Author U.S. Tax Review On Final Subpart F And Proposed PFIC Regulations
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In this installment of U.S. Tax Review, Larissa Neumann and
Julia Ushakova-Stein examine final regulations on the treatment of
the ownership of foreign corporations by domestic partnerships and
their partners; proposed regulations on PFICs; the revised
schedules K-2 and K-3 FAQ; and a NYSBA report on the application of
section 382 to foreign corporations that undergo an ownership
change.
Read the full commentary and analysis on
Tax Notes, and read more insights on
fenwick.com.
Originally Published by Tax Notes
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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