New and improved guidance for removing "PFIC taint": Paul C. Lau and Sandy Soltis examine the temporary and proposed regulations providing guidance for removing the infamous PFIC taint. These new regulations allow a shareholder to purge the PFIC taint with a late election

Bibliographische Detailangaben

Veröffentlicht in:	Taxes (Chicago, Ill.) Ill.), 2006-09, Vol.84 (9), p.49
Hauptverfasser:	Lau, Paul C, Soltis, Sandy
Format:	Artikel
Sprache:	eng
Schlagworte:	Foreign corporations Laws, regulations and rules Passive activity (Taxation) Taxation
Online-Zugang:	Volltext
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