Tax reform: Individual taxpayers and the Sec. 962 election

TAX CUTS AND JOBS ACT Sec. 962 allows an individual U.S. shareholder (including a trust or estate) to elect to be taxed at corporate income tax rates on certain Subpart F income under Sec. 951(a).While this provision has historically had limited applicability, the new "repatriation tax" un...

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Veröffentlicht in:	The Tax Adviser 2018-10, Vol.49 (10), p.651-654
Hauptverfasser:	Halligan, Ian, Stolarzyk, Lynette
Format:	Artikel
Sprache:	eng
Schlagworte:	Controlled foreign corporations Foreign subsidiaries Income taxes Repatriation Stockholders Tax cuts Tax Cuts & Jobs Act 2017-US Tax rates Tax reform
Online-Zugang:	Volltext
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