FPHC

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Acronym	Definition
FPHC	Foreign Personal Holding Company
FPHC	First Philippine Holdings Corporation (Philippines; private holdings company; est. 1962)
FPHC	Fisher & Paykel Healthcare Corporation Limited (medical equipment; Australia)
FPHC	Family Practice Health Centre
FPHC	Florida Palliative Home Care

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? References in periodicals archive
Lookthrough treatment of payments between related CFCs under FPHC income rules: The TIPRA adds a new temporary exception from subpart F for dividends, interest, rents and royalties received by one CFC from a related CFC, to the extent attributable to the payer's non-subpart F income. International provisions of TIPRA by Mattson, Andrew M. / The Tax Adviser If enacted, this would end the deferral of subpart F income that currently arises if a CFC or FPHC has a taxable year ending after that of its U. Foreign corps must conform their tax year by Journal of Accountancy shareholders of foreign corporations can be subject to tax under the CFC and PFIC anti-deferral provisions; the FPHC provisions have been repealed. Forms of overseas operations by Shum, Michael G. / The Tax Adviser More results

? References in periodicals archive

Lookthrough treatment of payments between related CFCs under FPHC income rules: The TIPRA adds a new temporary exception from subpart F for dividends, interest, rents and royalties received by one CFC from a related CFC, to the extent attributable to the payer's non-subpart F income.

International provisions of TIPRA by Mattson, Andrew M. / The Tax Adviser

If enacted, this would end the deferral of subpart F income that currently arises if a CFC or FPHC has a taxable year ending after that of its U.

Foreign corps must conform their tax year by Journal of Accountancy

shareholders of foreign corporations can be subject to tax under the CFC and PFIC anti-deferral provisions; the FPHC provisions have been repealed.

Forms of overseas operations by Shum, Michael G. / The Tax Adviser

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