Controlled foreign corporations

Controlled foreign corporations

KPMG reports

Final regulations

Sep 22, 2020 - KPMG report: Initial impressions of final and proposed regulations, relief concerning repeal of section 958(b)(4)

Sep 21, 2020 - Final and proposed regulations: Relief provided concerning repeal of section 958(b)(4) (text of regulations)

Nov 18, 2019 - Final regulations: Ownership-attribution rules for persons related to CFC; rents derived in active conduct of trade or business

Proposed regulations

Sep 22, 2020 - KPMG report: Initial impressions of final and proposed regulations, relief concerning repeal of section 958(b)(4)

Sep 21, 2020 - Final and proposed regulations: Relief provided concerning repeal of section 958(b)(4) (text of regulations)

Oct 3, 2019 - KPMG report: Initial impressions of proposed regulations addressing repeal of section 958(b)(4); relief provided by Rev. Proc. 2019-40

Oct 1, 2019 - Proposed regulations: Relief provided concerning repeal of section 958(b)(4) (text of regulations)

Revenue Procedures

Oct 3, 2019 - KPMG report: Initial impressions of proposed regulations addressing repeal of section 958(b)(4); relief provided by Rev. Proc. 2019-40

Oct 1, 2019 - Rev. Proc. 2019-40: Relief provided concerning repeal of section 958(b)(4)

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