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Important developments during the year: Corporate tax
The article discusses U.S. regulations related to corporate tax. In Treasury Decision 9047, 2003-14 I.R.B. 676, the Service issued final regulations under section 337(d) pertaining to the transfer of property by C corporations ...
DC currents: TEC initiatives
Provides information on the initiatives of the Tax Executive Committee (TEC) in the U.S. as of November 2002. Comments of the TEC on corporate inversion issues; Recommendations of the TEC for the U.S. Internal Revenue ...
Important developments during the year: Affiliated and related corporations
Deals with developments on the taxation of affiliated and related corporations in the U.S. Provisions of the Community Renewal Tax Relief Act of 2000 regarding a corporation's asset bases; Regulations relating to the method ...