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US Parent's Sale of a Controlled Foreign Corporation (CFC): US Tax Considerations
Practical Law Practice Note w-001-0188 (Approx. 20 pages)
US Parent's Sale of a Controlled Foreign Corporation (CFC): US Tax Considerations
by Practical Law Corporate & Securities
| Maintained • USA (National/Federal) |
This Note discusses the primary US federal income tax considerations when a US company sells a foreign subsidiary that is a controlled foreign corporation.