Examlex
To ensure avoidance of U.S.taxation on transfers between subsidiaries of a U.S.-based multinational parent, holding companies are established in tax-haven countries.
Selectively Withhold
The strategic act of holding back or not disclosing certain information, reserving it for particular audiences or situations.
Contact Metamorphism
Occurs when rocks undergo transformation due to high temperatures and pressures from nearby magma bodies, without melting.
Desert Varnish
A dark coating found on exposed rock surfaces in arid environments, composed of fine particles of clay, manganese, and iron oxides.
Desert Pavement
A natural surface covering of closely packed rock fragments typically found in desert regions.
Q2: Section 751 assets ("hot" assets) include (but
Q7: The IRS announces its acquiescence or nonacquiescence
Q9: Which of the following property interests cannot
Q12: Although Congressional intent in creating the Controlled
Q13: Which of the following funds is a
Q14: S Corporation distributed land used in its
Q27: In calculating adjusted taxable income for accumulated
Q36: On the receipt of a refund check
Q41: M owns 60 percent of B Corporation
Q48: For the first two years that a