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International Tax Transactions II

Provider: AICPA

Length: 125 minutes

Taxes 2.5 CPE Credits Basic QAS self study
Build a solid foundation.

The CPE self-study course focuses on the international tax implications under Section 367 in Sections 351 and 332 transactions (outbound/inbound) including:

- the need for Gain Recognition Agreements
- calculation of the all Earnings and Profits (E&P) inclusion
- impact from Section 367(d).

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