Internal Revenue Bulletin: 2005-11
March 14, 2005
Table of Contents
- Notice 2005-21
- SECTION I. THE SECTION 936 CORPORATION CONTINUES ITS ACTIVITIES AS A DOMESTIC CORPORATION.
- SECTION II. THE SECTION 936 CORPORATION LIQUIDATES INTO ITS DOMESTIC PARENT CORPORATION.
- SECTION III. THE SECTION 936 CORPORATION REINCORPORATES
AS A FOREIGN CORPORATION.
- A. Section 367 consequences of a section 368(a)(1)(F) reorganization
- B. Effect of termination of section 936 on the use and transfer of intangibles
- C. Subsequent dividends from earnings accumulated by the section 936 corporation
- D. Alternative minimum tax
- E. Recapture of dual consolidated losses
- F. Reporting requirements
- G. Subpart F consequences to U.S. shareholders
- DRAFTING INFORMATION
- Notice 2005-23
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