文章基本信息
- 标题：International Tax Free Exchanges: The Structure of I.R.C. Section 367
- 本地全文：下载
- 作者：Gosain, Vikram A.
- 期刊名称：Georgia Journal of International & Comparative Law
- 印刷版ISSN：0046-578X
- 出版年度：1982
- 卷号：12
- 期号：2
- 页码：129
- 出版社：University of Georgia School of Law
- 摘要：By Vikram A. Gosain, Published on 04/22/15
- 关键词：Section 367; Internal Revenue Code; I.R.C.; nonrecognition provision; foreign corporation; tax free exchange; legislative history; domestic corporation; gain; taxation; appreciate; property; tax avoidance; capital gain; Congressional commentary; Treasury Department interpretation; parent corporation; foreign subsidiary; controlled foreign corporation; CFC; repatriation; earnings; profits; Tax Reform Act; outbound transaction; transfer; direct transfer; indirect transfer; triangular reorganization; reverse triangular reorganization; constructive transfer; tainted property; inclusion; liquidation; deferred inclusion; adjustment; election; divisive reorganization
