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Keywords: anti-abuse
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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
...Irwin J. (Jay) Katz ABSTRACT Subpart F of the Internal Revenue Code is a body of anti-abuse provisions designed to prevent U.S. shareholders from avoiding tax on the earnings (Subpart F income) generated by foreign corporations they control. Overall, its provisions lack the tax principle...
