Examlex
A "U.S. shareholder" for purposes of CFC classification is any U.S. person who owns directly, indirectly, and constructively at least 50% of the voting power of a foreign corporation.
Official Trial
A formal examination before a competent authority where evidence is presented to determine guilt or innocence in a legal case.
Constitutional Law
That body of law that involves a constitution and its interpretation.
Civil Rights
The rights of citizens to political and social freedom and equality.
Contracts
Legal agreements between two or more parties that are enforceable by law.
Q39: Your client holds foreign tax credit FTC)
Q49: A partnership will take a carryover basis
Q58: How must the IRS collect the liability
Q70: Spoonbill Corporation has assets with a FMV
Q91: Belinda owns a 30% profit and loss
Q100: In a proportionate liquidating distribution, RST Partnership
Q102: In determining whether a distribution qualifies as
Q107: Parent owns 100% of a Brazil corporation
Q145: Cooper Corporation joined the Duck consolidated Federal
Q151: Molly is a 30% partner in the