Treasury bolsters its position on contract manufacturing. (U.S. Treasury Dept.): An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1998. The length of the article is 518 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: IRS proposed regulations concerning partnerships and IRC Subpart F contain two proposed amendments to Subpart F regulations which will greatly affect the use of contract manufacturing in some international transactions. The regulations severely limit taxpayers' ability to use the manufacturing exception from sales income of foreign base companies in contract manufacturing transactions. Controlled foreign corporations which engage in manufacturing will be able to use the manufacturing exception.

Citation Details
Title: Treasury bolsters its position on contract manufacturing. (U.S. Treasury Dept.)
Author: Harrison J. Cohen
Publication:The Tax Adviser (Magazine/Journal)
Date: June 1, 1998
Publisher: American Institute of CPA's
Volume: 29 Issue: n6 Page: 382(1)

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