367 - Foreign corporations - LII / Legal Information Institute
For purposes of this chapter, any transfer of property to a foreign corporation as a contribution to the capital of such corporation by one or more persons who, immediately after the transfer, own (within the meaning of section 318) stock possessing at least 80 percent of the total combined voting power of all classes of stock of such corporatio...
IRC Section 367 (Foreign corporations) | Tax Notes - Tax Analysts
2024年12月19日 · Explore expert resources on IRC Section 367, requiring special rules for transfers to Foreign corporations. Read the full-text Code Sec. 367 on Tax Notes.
What are Section 367 Foreign Transfer Tax Rules: IRS Overview
How IRC 367 Transfers of Property from US to Foreign Corporations: One of the most important aspects of outbound transfers involves transfers from a US person to a foreign corporation.
Sec. 367. Foreign Corporations - Bloomberg Law
Except to the extent provided in regulations, paragraph (1) shall not apply to the transfer of stock or securities of a foreign corporation which is a party to the exchange or a party to the reorganization.
367 - U.S. Code Title 26. Internal Revenue Code - FindLaw
2024年1月1日 · --Except as provided in regulations prescribed by the Secretary, a transfer by a United States person of an interest in a partnership to a foreign corporation in an exchange described in paragraph (1) shall, for purposes of this subsection, be treated as a transfer to such corporation of such person's pro rata share of the assets of the part...
367 (number) - Simple English Wikipedia, the free encyclopedia
367 is the natural number after 366 and before 368. It is a sexy prime with 373. 367 is the 73rd prime number making it the 21st super-prime. It is also a lucky prime. In Ordinal form, 367 is written as 367th, (three hundred sixty-seventh). In Roman Numerals, 367 is written as CCCLXVII.
Section 11. Development of IRC 367 Transactions and Issues
2020年4月3日 · IRC 367 was enacted to prevent the use of non-recognition provisions (IRC 332, 351, 354, 355, 361 or 332) to avoid U.S. taxation on the transfer of property by, or to, a CFC.
26 CFR § 1.367(a)-1 - Transfers to foreign corporations subject …
Section 367 (a) (1) provides the general rule concerning certain transfers of property by a United States person (referred to at times in this section as the “U.S. person” or “U.S. transferor”) to a foreign corporation. Paragraph (b) of this section provides general rules explaining the effect of section 367 (a) (1).
bizhub 367 黑白多功能数码复合机 - KONICA MINOLTA
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367（数字）_百度百科
367（three hundred and sixty-seven）是介于366和368之间的的 自然数，是 奇数，也是 质数。 奇数，前一个为 365，后一个为369。 素数，前一个为359、下一个为373。 不是 孪生素数 的素数。 （OEIS中的数列A007510）。 [1] 六素数 (367,373)，367是六素数中更小的数（OEIS中的数列A023201）。 [2] 全循环质数 （长质数）。 前一个为 337，后一个为 379。 （OEIS中的数列A001913和A006883）。 [3-4] 亏数， 真因数 和为 1，亏度为366。 前一个为 365 、下一个 …
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