Offshore Tax
Boot Camp
Feb, 2003 - Las Vegas
International
Tax Traps for
U.S. Persons and
Companies
by Richard Duke
- IRC 61 - Tax on Worldwide
Income
- IRC 318 - The Attribution
Rules
- IRC 367 - Transfers
of Property to Foreign Corporations
- IRC 482 - Reallocation
of Income and Deductions
- IRC 551 - Foreign Personal
Holding Company Rules
- IRC 679 - Foreign Grantor
Trust Rules
- IRC 684 - Transfers
of Property to Foreign Trusts
- IRC 877 - The Expatriation
Ten Year Tax
- IRC 936(h) - Definition
of Intangibles
- IRC 951 - Controlled
Foreign Corporation Rules
- IRC 1246 - Foreign
Investment Company Rules
- IRC 1248 - Gain on
Sale of Stock of a C.F.C.
- IRC 1441 - Withholding
on Payments to Foreign Persons
- IRC 1445 - Withholding
on Sale Proceeds of U.S. Realty
Return to Program Schedule
|