(Download) "Exclusions From Gross Income of Foreign Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library # eBook PDF Kindle ePub Free
eBook details
- Title: Exclusions From Gross Income of Foreign Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- Author : The Law Library
- Release Date : January 08, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 172 KB
Description
The Law Library presents the complete text of the Exclusions From Gross Income of Foreign Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018
This document contains final and temporary regulations under section 883(a) and (c) of the Internal Revenue Code (Code), relating to the exclusion from gross income of income derived by certain foreign corporations engaged in the international operation of ships or aircraft. These regulations revise § 1.883-3 of the final regulations, relating to the eligibility of controlled foreign corporations for the exclusion under section 883, following the repeal of section 954(a)(4) and (f) (foreign base company shipping provisions) by section 415 of the American Jobs Creation Act of 2004. In addition, these regulations provide certain additional guidance under section 883(a) and (c), including for foreign corporations that are organized in countries providing an exemption from taxation for certain shipping and air transport income solely through an income tax convention. The text of these temporary regulations also serves as the text of the proposed regulations (REG-138707-06) set forth in the Proposed Rules section in this issue of the Federal Register.
This ebook contains:
- The complete text of the Exclusions From Gross Income of Foreign Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure
 "Exclusions From Gross Income of Foreign Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library # eBook PDF Kindle ePub Free){kind=link}