Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Taxation Term
|
| gptkbp:appliesTo |
Controlled Foreign Corporation
|
| gptkbp:compatibleWith |
Actual Distribution
|
| gptkbp:definedIn |
Internal Revenue Code Section 952
|
| gptkbp:enactedBy |
Revenue Act of 1962
|
| gptkbp:excludes |
De Minimis Rule
Full Inclusion Rule High Tax Exception |
| https://www.w3.org/2000/01/rdf-schema#label |
Subpart F Income
|
| gptkbp:includes |
Foreign Base Company Income
Illegal Bribes and Kickbacks Income from Countries under U.S. Sanctions Income from International Boycotts Insurance Income |
| gptkbp:purpose |
Prevent Deferral of U.S. Tax on Certain Foreign Income
|
| gptkbp:relatedTo |
gptkb:GILTI
CFC Rules U.S. International Taxation |
| gptkbp:reportsTo |
gptkb:Form_5471
|
| gptkbp:subject |
Current U.S. Taxation
|
| gptkbp:taxedTo |
U.S. Shareholders
|
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|