Entity classification election

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Use in international tax planning

Tax avoidance Defer US tax Internal Revenue Code Controlled Foreign Corporations Subsidiary

14 related topics

Eligibility to make an election

Types of business entity Described below Treasury regulations Public Limited Company Aktiengesellschaft

13 related topics

History

Grandfather clause International tax planning Common law Substance over form Step transaction doctrine

6 related topics

Default classification

Limited liability Limited liability company Limited liability partnership

3 related topics

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Overview

Corporation
Internal Revenue Service Form IRS tax forms
Federal income tax Income tax in the United States
Partnership

Eligibility to make an election

Default classification

Use in international tax planning

Tax avoidance
Defer US tax Tax deferral
Internal Revenue Code
Controlled Foreign Corporations Controlled Foreign Corporation
Subsidiary
Thin capitalization Thin capitalisation
Flow-through entity
S corporations S corporation
Foreign tax credit
Qualified dividends
Tax Increase Prevention and Reconciliation Act of 2005
Holding company
Tax law
Double taxation

History

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Map overview Semantic statistics

Nodes46

Edges45

Triples3

Avg. degree1.96

Density0.043478

Components1

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Important terminology

entity tax foreign corporation treated classification eligible election disregarded entities classified corporations owner purposes regulations us however may form income

Entity relationships Subject–Predicate–Object triples

Subject	Predicate	Object	Confidence	Src
the principle of substance over form	instance of	as well as common law doctrines	0.80	text
the step transaction doctrine	instance of	as well as common law doctrines	0.80	text
were already sufficient to combat any abuses of the check-the-box rules.President Barack Obama attempted to revive the IRS' 1998 notice in his proposed 2010 budget	instance of	as well as common law doctrines	0.80	text

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Use in international tax planning

Eligibility to make an election

History

Default classification

Key facts & relationships

Topics to explore

Overview

Eligibility to make an election

Default classification

Use in international tax planning

History

Advanced semantic analysis

Map overview Semantic statistics