What is a controlled foreign corporation (CFC)? How does the tax treatment of a U.S. stockholder's share

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What is a controlled foreign corporation (CFC)? How does the tax treatment of a U.S. stockholder's share of distributed and undistributed CFC profits differ from that of U.S. stockholders in a non-controlled foreign corporation?
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...
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Federal Taxation 2015 Corporations Partnerships Estates & Trusts

ISBN: 9780133822144

28th Edition

Authors: Thomas R. Pope, Timothy J. Rupert, Kenneth E. Anderson

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