Open AccessWhatever Happened To Subpart F? U.S. CFC Legislation after the Check-the-Box Regulations
Author(s) -
Lawrence Lokken
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2005.1033
Subject(s) - shareholder , corporation , dividend , income tax , business , legislation , dividend tax , corporate law , voting , accounting , monetary economics , finance , corporate governance , economics , gross income , law , market economy , tax reform , state income tax , political science , politics