CFC?s Software Leasing Income Determined to Be Foreign Personal Holding Company Income

The IRS addressed whether rental income from software leasing to third parties outside the country of a controlled foreign corporation is foreign personal holding company income.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/7KTkXAgdygI/clinic-story-03.aspx

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