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Does the term "Cother authority over a monetary account" mean that a person, who has the power to...

The GILTI high-tax exception uses on an optional basis, and also a UNITED STATE investor typically need to elect...

Reduce Taxes After the transfer, the International Capitalist owns stock of the OPHC, which is not a UNITED STATE Property topic to UNITED STATE...

As yet, Treasury has not provided any regulations under area 643(i) to show what finances might be excepted from the reach of...