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Final §385 Regulations Apply to CFC Loans to Domestic Corporations

April 2017

Read time: 2 min

Overview

The final §385 regulations, however, do apply to loans made by a CFC to a US related party (which are also subject to the §956 investment in US property rules).

Authors
Lowell D. Yoder

Lowell D. Yoder

Partner

Chicago

Related
Tax Tax Structuring United States
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