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Foreign Base Company Income Research & Guidance

Bloomberg BNA Tax & Accounting's unparalleled analysis of foreign base company income gives you a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of foreign base company income, including FBCI, FPHCI, foreign personal holding company income, CFCs, controlled foreign corporations, foreign commerce, and more. Also included are practice tools, client letters, source documents, and sample forms to fully equip you to deal with any transaction.

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Written by leading practitioners in the field, the Foreign Income Portfolios provide everything necessary to research, p ...
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CFCs — Foreign Base Company Income (Other than FPHCI) focuses on the provisions of §954 other than those pertaining ...