Page 292 - International Taxation IRS Training Guides
P. 292

GTOC Exercise (EOY)










                                                                    USP












                       US                                                  CFC4

                     Sub1               CFC2                            (with US4’s               CFC9               US Sub6
                                                                           assets)

                                                      80%
                                      20%



                   DE7                                             CFC3                    DE5
                                        CFP10






                                                 Corporation




                                                 Hybrid Entity   - Disregarded Entity (DE) for US and Corporation for Foreign purposes
                                                 Hybrid Entity   - Partnership for US and Corporation for Foreign purposes           39
   287   288   289   290   291   292   293   294   295   296   297