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PFIC deemed sale gains and Net Investment Income Tax

Hi from Debra Rudd. ​You are receiving this email because you are signed up for our PFICs Only newsletter, delivered to your electronic mailbox every other Thursday at 6:00 am Pacific time. To stop...

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Attribution Rules, Nonresident Alien Spouses, and Controlled Foreign...

This blog post describes a situation when there is an exception in the attribution rules so that one spouse is not considered the owner of the other spouse’s stock in a foreign corporation. This can...

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