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Internal Revenue Code / Controlled foreign corporation / Tax return / Passive foreign investment company / Government / Public economics / Law / Tax protester constitutional arguments / Taxation in the United States / International taxation / Income tax in the United States
Date: 2014-03-10 14:25:37
Internal Revenue Code
Controlled foreign corporation
Tax return
Passive foreign investment company
Government
Public economics
Law
Tax protester constitutional arguments
Taxation in the United States
International taxation
Income tax in the United States

Office of Chief Counsel Internal Revenue Service Memorandum Number: AM2014-002 Release Date:

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