Top 10 Corporate Tax Breaks


Deferral of income from controlled foreign corporations

Next »

2 of 12

« Back


Certain active income of foreign corporations controlled by U.S. shareholders is not subject to U.S. taxation when it is earned. The income becomes taxable only when the controlling U.S. shareholders receive dividends or other distributions.

Revenue loss fiscal years 2012-2016: $212.8 billion

Next: Accelerated depreciation of machinery and equipment

You Might Also Like

See More