"dual resident corporation"

Key Phrases: United States, Treasury Department, Internal Revenue Code, Constitution Avenue, Executive Order, Commissioner of Internal Revenue, dual resident corporation, dual consolidated loss, proposed rulemaking will, regulations proposed herein, global dealing operation, annual benefit attributable (see more)

Key Phrases: United States, Treasury Department, Internal Revenue Code, Constitution Avenue, Executive Order, Commissioner of Internal Revenue, Tax Reform Act, Paperwork Reduction Act, Office of Chief Counsel, Ben Franklin Station, Administrative Procedure Act, Proposed Amendments of Regulations, Regulatory Affairs, Department of Labor, Office of the Associate Chief Counsel, Code of Federal Regulations, First Service Organization, New Executive Office Building, Office of the Chief Counsel, Business Electronic Filing, New Method Opening Amount, Home Page, Japan Branch, Office of Assistant Chief Counsel, Puerto Rico, dual resident corporation, dual consolidated loss, proposed rulemaking will, regulations proposed herein, global dealing operation, annual benefit attributable, currency net value, hybrid branch payment, net minimum tax, building access list, recapture tax amount, connected taxable income, unrecognized section, excess distribution allocated, person interest expense, current determination date, subsequent elector, deadline for receiving outlines, safe haven leases, qualified foreign plan, phased retirement benefit, regulations under that section, foreign corporate shareholder, controlled services transactions, discounted unpaid losses (see less)

Key Phrases: Income Tax Regulations, Internal Revenue Code, Internal Revenue Service, Puerto Rico, Virgin Islands, Temporary Reg, general limitation income, dual resident corporation, transferee foreign corporation, base company sales income, dual consolidated loss, foreign base company income (see more)

Key Phrases: Income Tax Regulations, Internal Revenue Code, Internal Revenue Service, Puerto Rico, Virgin Islands, Temporary Reg, Protective Statement, Proposed Amendments, American Samoa, Secretary of State, Assistant Commissioner, Nationality Act, Northern Mariana Islands, District of Columbia, Philadelphia Service Center, United Kingdom, Sociedad Anonima, Caribbean Basin, New York, North American, Annual Information Statement, Periodic Trigger, Possession Purchase Sales, Adjustment Year, Continental Shelf, general limitation income, dual resident corporation, transferee foreign corporation, base company sales income, dual consolidated loss, foreign base company income, foreign personal holding company income, noncontrolled section, regulations under that section, global dealing operation, direct account holder, dual capacity taxpayers, trolled foreign corporation, deemed dividend election, nonqualified intermediary, qualified hedging transaction, tax shelter ratio, withholding rate pool, owner withholding certificate, such domestic corporation, intermediary withholding certificate, lower tier corporation, gain recognition agreement, person interest expense, related group indebtedness (see less)

Key Phrases: United States, Internal Revenue Code, Tax Court, Temporary Reg, Christian Science, Exchange Commission, dual resident corporation, consolidated net operating loss, consolidated taxable income, qualified floating rate, loss subgroup, dual consolidated loss (see more)

Key Phrases: United States, Internal Revenue Code, Tax Court, Temporary Reg, Christian Science, Exchange Commission, Virgin Islands, Assistant Commissioner, Puerto Rico, District of Columbia, Domestic Substitute Agent, Internal Revenue Bulletin, Social Security Act, Balance Jan, T's Year, Reserve Bank, Annual Information Statement, Philadelphia Service Center, Public Law, Designated Filer, Customs Service, Federal Register, Actuarial Values, Book Aleph, Export-Import Bank, dual resident corporation, consolidated net operating loss, consolidated taxable income, qualified floating rate, loss subgroup, dual consolidated loss, loss carryover attributable, exchange group deficiency, direct account holder, qualified hedging transaction, gross estate under section, deemed dividend election, withholding rate pool, owner withholding certificate, nonqualified intermediary, ownership change with respect, separate debt instrument, qualifying debt instrument, former common parent, consolidated capital gain net income, primary withholding responsibility, computed under paragraph, equivalent fixed rate debt instrument, new common parent, recomputed gain (see less)

Key Phrases: United States, Foreign Opco, Cayman Islands, United Kingdom, Foreign Hybrid, Foreign Holdco, base company sales income, foreign base company income, indirect foreign tax credit, indirect tax credit, foreign personal holding company income, unrecognized section (see more)

Key Phrases: United States, Foreign Opco, Cayman Islands, United Kingdom, Foreign Hybrid, Foreign Holdco, Hong Kong, Saudi Arabia, base company sales income, foreign base company income, indirect foreign tax credit, indirect tax credit, foreign personal holding company income, unrecognized section, other foreign source income, active business exception, withholding foreign partnership, dual resident corporation, interest charge method, boycott cooperation, portfolio interest exemption, branch profits tax, deferred interest charge, passive income basket, taxpayer earning income, qualified debt instrument, foreign tax purposes, services cost method, boycotted nation, branch loss recapture, creditable tax, model income tax treaty, gain recognition agreement (see less)