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Application of sec. 1297(d) overlap rule to PFIC shares held by a U.S. partnership.(passive foreign investment company): An article from: The Tax Adviser Best

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Application of sec. 1297(d) overlap rule to PFIC shares held by a U.S. partnership.(passive foreign investment company): An article from: The Tax Adviser Overview

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on July 1, 2010. The length of the article is 1124 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

Citation Details
Title: Application of sec. 1297(d) overlap rule to PFIC shares held by a U.S. partnership.(passive foreign investment company)
Author: Nita Asher
Publication:The Tax Adviser (Magazine/Journal)
Date: July 1, 2010
Publisher: American Institute of CPA's
Volume: 41 Issue: 7 Page: 452(2)

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