Other Transfers Under Section 367 (Portfolio 920)
This Portfolio examines the rules that apply to various forms of foreign corporate or partnership formations or restructurings under §367 and under related provisions such as §6038B.
Tax Portfolio, Other Transfers Under Section 367, describes the intent and operation of §367 and related provisions, and highlights various planning techniques used by taxpayers to cope with the rules in the context of particular types of transactions.
Table of Contents
II. Section 367(b) Transactions
III. Section 367(d) Transactions
IV. Section 367(e) Transactions
White & Case LLP