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Event Details
January 01, 2011
Description
Proposed effective date for the new tax regulations if adopted
Source Documents (1)
HOUSE_OVERSIGHT_026592.jpg
Legal Analysis / Tax Policy Memorandum / House Oversight Record
• 1.64 MB
This document is a page from a legal or tax policy analysis, likely part of House Oversight records. It details the 'Obama Proposal' within the 2010 budget, which aimed to alter 'check-the-box' regulations to treat certain foreign subsidiaries as separate corporations to prevent income shifting to tax havens. The document warns practitioners about the complexities of Disregarded Entities (DREs) and lists relevant legal citations in the footnotes.
Event Metadata
Type
Unknown
Location
USA
Significance Score
5/10
Participants
0
Source Documents
1
Extracted
2025-11-19 22:54
Additional Data
Source
HOUSE_OVERSIGHT_026592.jpg
Date String
2011
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