Ryan Babiak and Chaya Siegfried presented Cross Border Tax 202. This session helped participants with the following:
- Identify which foreign corporation are CFCs
- Identify revenue that is Subpart F
- Identify exceptions from Subpart F
- Identify Section 956 Income
- Identify exception to 956
- Recognize where Subpart F and 956 income is reported
- Identify which foreign corporation is a PFIC
- Understand the consequences of an investment in a PFIC
- Understand how a Foreign partnership or Foreign disregarded entity is reported
- Identify the existence of Dual Consolidated Loss
Download a copy of the materials here.
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