PLR

Controlled Foreign Corporation (CFC), Cross-Border Tax Insights, International Tax, PLR, Subpart F

El IRS actualiza reglas sobre los ajustes a la base gravable en las distribuciones a mitad de año por las CFC para evitar las ganancias de la Sección 961(b)(2).

By Stephanie Uribe Jun 11, 2024
Corporate, PLR

Recognition of Gain or Loss Upon Distribution of Stock and Securities of Controlled Corporations

By Stephanie Uribe Jun 19, 2023
Controlled Foreign Corporation (CFC), Cross-Border Tax Insights, International Tax, PLR, Subpart F

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

By Freeman Law Mar 13, 2023
Controlled Foreign Corporation (CFC), PLR

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

By Stephanie Uribe Aug 10, 2022
Corporate, PLR

Mere Change? “F” Reorganization Qualifies in Spite of Change in Plan

By Freeman Law Jan 20, 2021
Corporate, PLR, S Corporations

It’s Not Too Late! Untimely S Elections

By Freeman Law Nov 27, 2020
PLR, State and Local, Texas Tax

Recent Texas Comptroller Private Letter Rulings of Note (No. 202007009L)

By Freeman Law Sep 15, 2020
PLR, State and Local, Texas Tax

Recent Texas Comptroller Private Letter Rulings of Note (PLR 202003061L)

By Freeman Law Sep 14, 2020
PLR, State and Local

Recent Texas Comptroller Private Letter Rulings of Note

By Freeman Law Jul 01, 2020