Autor:	Rollinson, Marjorie A., O'Connor, Margaret M., Baik, Sunghak
Zdroj:	Tax Notes; 03/02/98, Vol. 78 Issue 9, p1163, 8p
Abstrakt:	Discusses the rules released by the US Internal Revenue Service regarding the protective and consent regimes for making retroactive 1295 elections. Background information on QEF elections applicable to passive foreign investment companies; Provisions in the regulations; Conclusions.
Databáze:	Supplemental Index
Externí odkaz:	Zobrazit plný text záznamu