February 2018 JD Supra

The “Tax Cuts and Jobs Act” (the “Act”) contains a provision that is a “sister companion” to the Deduction for Dividends Received (DRD) that involves sales or transfers that involve specified 10% ownership in foreign corporations.

https://www.jdsupra.com/legalnews/beware-of-sales-or-transfers-of-10-31885/