?????? - ccbiblestudy
(http://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA.aspx)
...... the 183-day residence test and, correspondingly, the 325-day absence test.
...... controlled foreign companies (CFCs) (section EX 22) and interests in foreign
...... If the Commissioner exercises this discretion, an amended assessment will
be ...