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Tax Act: Vote and Value

January 2, 2018 By Jasper L. (Jack) Cummings, Jr.

Our Federal Tax Group explains the nuances tax reform brings to the definition of a U.S. shareholder, including a surprise for controlled foreign corporations.

  • U.S. shareholders
  • The vote or value definition
  • Controlled foreign corporations

Click here to read the full advisory.

Filed Under: Federal Tax Advisory, Tax Policy, Tax Reform Tagged With: Controlled Foreign Corporations, Section 902, Tax Act, Tax Cuts and Jobs Act

About Jasper L. (Jack) Cummings, Jr.

Jack Cummings is counsel in the Federal Tax Group of Alston & Bird in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation.

[Read Bio]

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