This course is a primer on how to deal with passive foreign investment companies. The regulations governing the taxation of PFICs is among the most complex in the Internal Revenue Code.
$149
This course includes comprehensive computations required to complete Form 8621 under the default §1291 regulations. This course is aimed at practitioners with an intermediate level of understanding of PFIC taxation.
$149
This course, aimed at practitioners with an intermediate level of understanding of PFIC taxation, includes comprehensive computations needed to complete Form 8621 under the §1296 mark to market and §1295 qualified electing fund regimes.
$149
