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

Final Regulations on Stock Owned by Domestic Partnerships under Subpart F