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

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

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