TIB - November 1990 appendix CFC
- Introduction
- Overview of CFC legislation
- Interpretation
- Associated persons
- Controlled foreign company definition and calculation of control interests
- Calculation of income interests
- Variations in control or income interests
- Persons not required to calculate attributed foreign income or loss
- Attribution of income and losses
- Aggregate income interests greater than 100 percent
- Change of CFC's accounting date
- Branch equivalent income or loss
- Foreign tax credits
- Attributed foreign losses
- Changes of residence of controlled foreign companies
- Controlled foreign companies resident in fifteenth schedule countries
- Residence of a company
- Administrative provisions
- Transitional rules
- Relationship of CFC regime to other provisions