Description of Proposed Amendment to H.R. 4333 As Amended Jcx-15-88
Description of Proposed Amendment to H.R. 4333 As Amended Jcx-15-88
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In our eReader you can find the full English version of the book. Read Description of Proposed Amendment to H.R. 4333 As Amended Jcx-15-88 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Description of Proposed Amendment to H.R. 4333 As Amended Jcx-15-88
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Election to be a qualified electing fund in a passive foreign investment company (PFIC) Present Law The election to treat a passive foreign investment company (PFIC) as a qualified electing fund can be made only by the PFIC. To make the election, the PFIC must agree to such requirements as are prescribed by regulation that determine the income of the company, the ownership of the company's outstanding stock, and other information necessary to carry out the purposes of the PFIC provisions.
Quali...fied electing fund status is important in determining whether any gain derived by (and, in some cases, distributions received by) U.S. investors is subject to deferred tax and interest. For example, a U.S. investor in a PFIC that has been a qualified electing fund for all of the years beginning after 1986 in which the company was a PFIC, and that include any portion of the investor's holding period, can dispose of his or her investment without the gain being subject to deferred tax and interest.
What to read after Description of Proposed Amendment to H.R. 4333 As Amended Jcx-15-88?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Election to be a qualified electing fund in a passive foreign investment company (PFIC) Present Law The election to treat a passive foreign investment company (PFIC) as a qualified electing fund can be made only by the PFIC. To make the election, the PFIC must agree to such requirements as are prescribed by regulation that determine the income of the company, the ownership of the company's outstanding stock, and other information necessary to carry out the purposes of the PFIC provisions.
Quali...fied electing fund status is important in determining whether any gain derived by (and, in some cases, distributions received by) U.S. investors is subject to deferred tax and interest. For example, a U.S. investor in a PFIC that has been a qualified electing fund for all of the years beginning after 1986 in which the company was a PFIC, and that include any portion of the investor's holding period, can dispose of his or her investment without the gain being subject to deferred tax and interest.
What to read after Description of Proposed Amendment to H.R. 4333 As Amended Jcx-15-88?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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