- March 16, 2019
- Thomas Zanata
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Regulations to be Issued on Controlled Foreign Corporations’ Previously Taxed Earnings and Profits
Regulations to be Issued on Controlled Foreign Corporations’ Previously Taxed Earnings and Profits The IRS and the Treasury intend to provide regulations that will address issues affecting foreign corporations with previously taxed earnings and profits (PTEP). The regulations are in response to changes made by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97), […]
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