Examples of United States shareholder in a sentence
If the distributee is a con- trolled foreign corporation (within the meaning of section 957), each United States shareholder (within the mean- ing of section 951(b)) with respect thereto must include this statement on or with its return.
Any additional information to be required by the Secretary by adminis- trative pronouncement.Each United States shareholder or con- trolled foreign corporation filing the election must provide copies of the election to all controlled foreign cor- porations for which the election is ef- fective, and all United States share- holders of such corporations.
Subpart F income is included in the gross income of a United States shareholder of a con- trolled foreign corporation under the rules of section 951 and the regulations thereunder, and thus is subject to cur- rent taxation under section 1 or 11 of the Code.
P Corp, a domestic corporation and a United States shareholder of FS, owns all of the common shares.
USP is the sole United States shareholder of three controlled foreign cor- porations: CFC1, CFC2 and CFC3.