Andrew Mitchel LLC

 

Recent Regulation Packages of Interest:

Date Agency Number Description Num. of Pages
2022-09-30 Fed. Reg. 2022-21020 FinCEN beneficial wwnership information reporting requirements 99
2022-07-06 REG-130675-17 1256 foreign currency contract definition 5
2022-01-25 REG-118250-20 Partnerships & S corporations owning PFICs 30
2022-01-25 TD 9960 958 aggregate treatment for domestic partnerships for subpart F income 9
2022-01-04 TD 9959 Foreign tax credits 101
2021-09-24 TD 9956 Treatment of qualified improvement property under 250(b) and 951A(d) and guidance related to the FTC 3
2021-01-15 TD 9936 PFIC indirect ownership, look-through rule, asset test, qualifying insurance corporation 64
2020-12-11 TD 9921 Source of income from certain sales of personal property 17
2020-11-30 TD 9926 1446(f) withholding on dispositions of interests in partnerships engaged in a U.S. trade or business 38
2020-11-12 TD 9922 Allocation of deductions and foreign taxes, redeterminations, hybrid deduction account, and more 78
2020-11-06 TD 9919 864(c)(6) gain or loss of foreign persons from sale or exchange of certain partnership interests 15
2020-08-27 TD 9909 Limitation on the DRD From Certain Foreign Corporations and Amounts Eligible for 954 Look-Through Exception 9
2020-09-22 TD 9908 958 downward attribution adjustments for 267, 332, 672(f), 706, 863, 904, 1297, 6049 9
2020-09-22 REG-110059-20 Ownership attribution under 958 for purposes of 367(a) and 954(c)(6) 4
2020-09-14 TD 9905 163(j) limitation on deduction for business interest expense (with special rules for CFCs) 160
2020-07-23 TD 9902 GILTI high tax exclusion (1.951A-2(c)(7)) 30
2020-07-23 REG-127732-19 Guidance under 954(b)(4) regarding income subject to a high rate of foreign tax 26
2020-07-15 TD 9901 250 deduction for FDII and GILTI 76
2020-04-08 TD 9896 267A and 245A(e) rules regarding certain hybrid arrangements 56
2019-12-17 TD 9882 Foreign tax credit guidance related to TCJA, overall foreign loss recapture, and foreign tax redeterminations 102
2019-11-19 TD 9883 Ownership attribution - related to a CFC; rents derived in the active conduct of a trade or business 3
2019-08-14 REG-130700-14 Cloud transactions and digital content 13
2019-06-21 TD 9866 Guidance Related to Section 951A (GILTI) and Certain Guidance Related to Foreign Tax Credits 83
2019-05-23 TD 9859 Amount determined under 956 for corporate United States shareholders 4
2018-07-12 TD 9834 Inversions and Related Transactions 38
2016-12-28 TD 9806 Definitions and Reporting Requirements for Shareholders of PFICs 12
2015-09-10 REG-112997-10 Guidance Under 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates 22
2015-08-27 REG-109813-11 Residence Rules Involving U.S. Possessions 3