Article Category US Tax Filings Applying the look through rules to figure out if you have PFIC Updated Jun 13, 2023
Article Category US Tax Filings PFIC held by a domestic partnership stops being a PFIC Updated Jun 13, 2023
Article Category US Tax Filings Taxation of distributions from PFICs in multi-tiered structures Updated Jun 13, 2023
Article Category US Tax Filings What is the heir’s basis in a PFIC inherited from a NRA? Updated Jun 13, 2023
Article Category US Tax Filings Why you, nonresident real estate investor, need another trust Updated Jun 13, 2023
Article Category US Tax Filings PFIC to CFC transition miniseries #3 — Deemed dividend election Updated Jun 13, 2023
Article Category US Tax Filings PFIC to CFC transition miniseries #2 — Deemed sale election Updated Jun 13, 2023
Article Category US Tax Filings PFIC to CFC transition miniseries #1 — Triggering CFC status by buying into a foreign corporation Updated Jun 13, 2023
Article Category US Tax Filings What is the annual reporting requirement for PFICs? Updated Jun 13, 2023
Article Category US Tax Filings How does the MTM election work during and after the OVDP? Updated Jun 13, 2023
Article Category US Tax Filings Back to basics: How to report gain on the sale of a PFIC Updated Jun 13, 2023