The Offshore Tax Manual - Part 10   - International Tax Traps for U.S. Persons and Companies Introduction  IRC§1 - Application Of Income Tax  IRC § 29(d) - Taxpayer Married to a NR Alien  IRC § 50 - Investment Credit Not Allowed  IRC § 61 - Foreign Dividends Paid in Property  IRC § 63 - Definition of Taxable Income  IRC § 72 - No Deferral on Fixed Return Annuities  IRC § 78 - Grossing Up Dividends Received  IRC § 80 - Restoration of Foreign Expropriation Loss  IRC § 163 - No Deduction for OID  IRC § 170 - No Charity Deduction  IRC § 263 - No Intangible Drilling Cost Deduction  IRC § 269B - "Stapled" Foreign Corporations  IRC § 274 - Restrictions on Foreign Travel Expense  IRC § 316 - Constructive Dividends  IRC § 318 - Constructive Stock  IRC § 367 - Transfers to Foreign Corporations  IRC§406 - Employee Plans - Foreign Affiliates  IRC § 482 - Allocation of Income/Deductions  IRC §§ 551-558 - Foreign Personal Holding Co.  IRC § 613 - Reduced Depletion Rates  IRC § 616 - Recovery of Foreign Mining Costs  IRC § 617 - Recovery of Foreign Mining Expenses  IRC § 643 - Tax of Beneficiary of a Foreign Trust  IRC § 665 - Accumulation Distribution Foreign Trusts  IRC § 672(f) - Grantor Trust Rules  IRC § 679 - Beneficiaries of Foreign Grantor Trusts  IRC § 684 - Transfer of Appreciated Assets to Foreign Estate or Trust  IRC § 861 - Determination of U.S. Source Income & Effectively Connected Income  IRC § 871 - Nonresident and Resident Alien  IRC § 877 - U.S. Source Income of Expatriates  IRC § 904 - Limitations on Credit for Foreign Taxes  IRC § 951 - Tax on U.S. Shareholders of CFC  IRC § 953 - Tax on Foreign Insurance Income & Captive Insurance Income  IRC § 954 - Foreign Personal Holding Company  IRC § 956 - CFC Earnings Invested in U.S. Property  IRC § 957 - Definition Controlled Foreign Corp.  IRC § 958(b) - Constructive Ownership of Foreign Corporations  IRC § 1246 - Gain on Foreign Investment Company Stock Registered with SEC  IRC § 1248 - Sale or Exchange of CFC Stock  IRC § 1249 - Gain from Sale of Patents to CFC  IRC § 1291-1297 - Treatment of Passive Foreign Investment Companies  IRC § 1441 - Tax on Nonresident Aliens  IRC § 1441 - Withholding on Payments to Nonresident Alien or Foreign Partnership  IRC§1442 - Withholding of Tax on Foreign Corp. IRC § 1443 - Tax on Certain Income of Foreign Exempt Organizations IRC § 1445 - Withholding of Tax on Dispositions of U.S. Real Property  IRC § 1446 - Withholding Tax on Foreign Investors in U.S. Partnerships  IRC § 1461 - Withholding Tax on Foreign Persons with U.S. Source Income  IRC § 2001 - Estate Tax of NRA  IRC § 2101 - Tax on Estates of Nonresidents  IRC § 2102 - Estate Tax Exclusion/Exemption for Nonresident Alien  IRC § 2107 - Estate Tax on U.S. Expatriates  IRC§4371 - Taxes on Foreign Insurance Policies  IRC § 4948 - Excise Taxes on Foreign Foundations  IRC § 6038(b) - Penalties for Failure by U.S. Person to Disclose Control Over Foreign Corporations  IRC §§ 6038(c) and (e) - U.S. Person Who Controls Foreign Partnership  IRC § 6038B - Notice of Transfers to Foreign Entities  IRC § 6039F - Disclosure of Receipt of Foreign Gifts  IRC § 6046 - Returns for U.S. Officers, Directors or Owners of Foreign Corporations  IRC § 6046A - Returns for U.S. Partners in a Foreign Partnership  IRC § 6048 - Returns for U.S. Grantors and Beneficiaries of a Foreign Trust  IRC § 6049 - Returns for Withholding of Foreign Taxes by Payor  IRC § 6114 - Disclosure of Treaty Based Positions  IRC § 6677 - Penalty for Failure to File Returns with Respect to Foreign Trusts IRC § 6679 - Penalty for Failure to File Returns for Foreign Corporations or Partnerships

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