A transaction that manages the risk of price or currency fluctuation with respect to a CFC’s net investment in a subsidiary CFC is not considered a hedging transaction for federal income tax purposes.
If you want to change selection, open document below and click on "Move attachment"
pdf
owner:
VPLAN - (no access) - 2017-27320 988 regs.pdf, p10
Summary
| status | not read | | reprioritisations | |
|---|
| last reprioritisation on | | | suggested re-reading day | |
|---|
| started reading on | | | finished reading on | |
|---|
Details