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Daily Archives: August 16, 2013

Subpart F Inclusions are not a Dividend

International Business IRS News & Regulations US Taxation

Rodriquez v. Commissioner, No. 12-60533 (July 5, 2013), aff’g 137 T.C. 14 (2011) ruled recently on whether inclusion of income under sections 951 and 956 (951 Inclusions) of the Internal Revenue Code (IRC) may qualify for the preferential tax treatment afforded to qualified dividends, as defined by section 1(h)(11) of the IRC. The Fifth Circuit…

August 16, 2013
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