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Finance Memorandum 18-4 Deemed Repatriation Income under the General Corporation Tax, the Banking Corporation Tax, and the Unincorporated Business Ta

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Tax Cuts and Jobs Act (TCJA), requires certain US taxpayers to recognize mandatory deemed repatriation income.

Agency
Subject
Report type
  • Directives
Date published
  • 2018-04-20
Language
Fiscal year
  • 2018
Calendar year
  • 2018

Items