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Final and Temporary Contract Manufacturing Regulations Issued By US Treasury Department and IRS |
January 30, 2009
Previously published on January 7, 2009
On December 24, 2008, the US Treasury and the IRS released final, temporary and proposed regulations relating to the application of the subpart F foreign base company sales income rules to contract manufacturing arrangements.
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The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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