The Proposed 'Downward Attribution' Regulations and Revenue Procedure

16 Pages Posted: 1 Dec 2019

Date Written: November 15, 2019

Abstract

This paper summarizes the proposed regulations and Revenue Procedure that was issued on October 2, 2019 and provides guidance on issues that have arisen as a result of the repeal of section 958(b)(4) of the Internal Revenue Code.

Keywords: tax, 958(b)(4), downward attribution

JEL Classification: H20

Suggested Citation

Miller, David S. and Webb, Sean, The Proposed 'Downward Attribution' Regulations and Revenue Procedure (November 15, 2019). Available at SSRN: https://ssrn.com/abstract=3488042 or http://dx.doi.org/10.2139/ssrn.3488042

David S. Miller (Contact Author)

Proskauer Rose LLP ( email )

Eleven Times Square
New York, NY 10036-8299
United States

Sean Webb

Proskauer ( email )

Eleven Times Square
New York, NY 10036-8299
United States
2129693879 (Phone)

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