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Controlled foreign corporation (English Wikipedia)

Analysis of information sources in references of the Wikipedia article "Controlled foreign corporation" in English language version.

refsWebsite
Global rank English rank
4web.archive.org
1st place
1st place
3hmrc.gov.uk
low place
8,402nd place
1klerk.ru
low place
low place
1cornell.edu
332nd place
246th place
1gpo.gov
1,360th place
845th place
1treasury.gov
1,996th place
1,728th place
1gesetze-im-internet.de
1,249th place
4,347th place
1businesstoday.in
1,332nd place
708th place
1lagen.nu
6,103rd place
low place

businesstoday.in

cornell.edu

law.cornell.edu

gesetze-im-internet.de

gpo.gov

access.gpo.gov

hmrc.gov.uk

klerk.ru

lagen.nu

treasury.gov

  • "The Deferral of Income Earned Through U.S. Controlled Foreign Corporations - A Policy Study" (PDF). Office of Tax Policy, United States Department of the Treasury. December 2000. Archived from the original (PDF) on 2012-09-25. Retrieved 2012-07-10.

web.archive.org

  • Internal Revenue Code, Chapter 1 Subchapter N, Part III, Subpart F, being sections 951-964, hereafter IRC section xxx. Also see 26 CFR 1.951-1 et seq. Archived 2010-06-05 at the Wayback Machine.
  • "The Deferral of Income Earned Through U.S. Controlled Foreign Corporations - A Policy Study" (PDF). Office of Tax Policy, United States Department of the Treasury. December 2000. Archived from the original (PDF) on 2012-09-25. Retrieved 2012-07-10.
  • "The test is not a mechanical one based simply on, for example, shareholding or voting rights. The aim is to establish whether a person (or persons) has the power to ensure that the affairs of a company are conducted in accordance with his (or their) wishes." INTM202020 Archived 2009-07-17 at the Wayback Machine.
  • See, e.g., INTM 202020 Archived 2009-07-17 at the Wayback Machine quoted above.