Skinner, WilliamInternational Tax Journal
The following stock issuances are disregarded for purposes of the netting rule: Stock distributed to shareholders with respect to its stock (i.e., stock distributed via a pro rata stock split). Stock issued by a covered corporation to a specified affiliate. ...
shareholder’s inclusion in gross income of its pro rata share of subpart F income of a controlled foreign corporation (CFC), and 951A, regarding a CFC U.S. shareholder’s inclusion in gross income of any global intangible low-taxed income (GILTI), to certain S corporations with ...
willincludeaproratashareofbothafter-taxandpretax amounts. Under§402A(d)(4),adesignatedRothaccountinanapplicableretirementplanis treatedasaseparatecontractfromotheramountsintheplanwhenapplyingtherules of§72. Section402(c)providestaxabilityrulesforamountsthatarerolledoverfromqualified truststoeligibleretirement...
(t4e6r-) 100 10−1 10−2 10−3 10−4 Optimized Θ∗l continuous Optimized 2-bit IRS Optimized 1-bit IRS Random Θrl and continuous Random 1-bit IRS 10−5 10−6 10−7 10−8 10−9 10−1−0 15 −10 −5 0 5 10 15 SNR (dB) FreiFrsgeiosgulourulerutei...