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Keywords: CFC
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Journal Articles
Instilling Subpart F with Horizontal Equity as Applicable to Individual U.S. Shareholders
Available to Purchase
The ATA Journal of Legal Tax Research (2020) 18 (1): 1–18.
Published: 27 November 2019
... provisions that will eliminate tax avoidance without punitive tax consequences and also foreclose potential tax avoidance opportunities. An individual shareholder of a CFC is currently taxed on his or her pro rata share of the CFC's Subpart F income whether it is actually distributed...
