IRS: Basis Adjustments Apply to CFC Mid-Year Distributions to Prevent Section 961(b)(2) Gain

IRS Issues Proposed Regulations on Section 951(a)(2)(B) Planning.

Strategies to Recharacterize Gain with Untaxed Foreign Earnings.

Whirlpool Petition for Cert

Withdrawal of 2006 Proposed PTEP Regulations

How are stock purchases treated for tax purposes under 26 USC 338? An IRS Letter Ruling on asset acquisitions.

Ninth Circuit Rejects Constitutional Challenges to Section 965 Tax

The Section 962 Election

Tax Court in Brief | AptarGroup, Inc. v. Comm’r | Foreign Tax Credits and Interest Expense Allocation and Apportionment

Private Equity: Offshore Investments and Phantom Income

Flume II: The Tax Court’s Recent Decision Involves UBS of Switzerland and Controlled Foreign Corporations

IRS Form 5471 – Information Return of U.S. Persons With Respect to Certain Foreign Corporations

Advising International Business Ventures: “Tested Income” under GILTI

U.S. Shareholder: Changes Under the TCJA

Advising International Business Ventures: Tax Reform’s New GILTI Tax

Advising International Business Ventures: Controlled Foreign Corporations and Subpart F