Foreign personal holding companies and the American Jobs Creation Act 2004

Journal
Joseph, A.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2005 (Volume 7), No. 2
PriceUSD 45

This article focuses on the changes made to the Internal Revenue Code provisions relating to foreign personal holding companies (FPHCs) by the American Jobs Creation Act of 2004. A complete analysis of the amendments is provided.