In the situation of inventory held indirectly, Sec. 245A and related provisions will use equally as When the inventory were being held specifically from the U.S. shareholder. Observe which the Keeping period prerequisite is often pleased with a holding time period that features days following the distribution. Skip to content https://160-cash74217.howeweb.com/36328029/new-step-by-step-map-for-956-loan