Is this a PFIC? Part I: Foreign corporation or not
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View ArticleIs this a PFIC? Part II: Income Test and Asset Test
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View ArticleHow do losses affect MTM basis and gain recognition?
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View ArticleLife insurance contracts investing in PFICs
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View ArticlePFIC distributions and Net Investment Income Tax
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PFIC deemed sale gains and Net Investment Income Tax
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View ArticleWhat happens when you set up an IP licensing subsidiary
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View ArticlePFIC Look-through for Foreign Pensions
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View ArticleLookthrough rules for mutual funds held in nonqualified foreign pensions
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View ArticleLookthrough Rules for Mutual Funds Held in Foreign Pensions Meeting US...
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View ArticleLookthrough Rules for Mutual Funds Held in Foreign Pensions in Treaty Countries
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View ArticleLookthrough of Subsidiary when Subsidiary is Liquidated
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View ArticleReinvested Dividends from a PFIC
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View ArticleIs my Personal Service Company a PFIC?
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View ArticleShortcuts We Use to Determine if an Investment is a PFIC
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View ArticleAre Stapled Securities One or More Than One Corporation?
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View ArticleReading a Profit and Loss Statement for the PFIC Income Test
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View ArticleWhy a Holding Company for Active Businesses is Probably Not a PFIC
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View ArticleWhat is My Basis if I Sell a PFIC Received from a Nonresident Alien as a Gift?
PFIC gifts from a NRA This week’s newsletter topic is from an email from a reader I will call P. What is the basis and holding period of a PFIC received from a nonresident alien as a gift? Today’s post...
View ArticlePFIC Wrapper Miniseries #1: Canadian RESP
This week’s topic is the first of a series of posts that will talk about how various “wrappers” affect the US taxation of PFICs. The particular topic came by way of email: I established a Canadian...
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