Section 962 Election of The Corporate Tax Rate by Individuals, Trusts and Estates For Global Intangible Low-Taxed Income (GILTI) Income Inclusions

Thomas M. Giordano-Lascari co-presented "Section 962 Election of The Corporate Tax Rate by Individuals, Trusts and Estates For Global Intangible Low Taxed Income (GILTI) Income Inclusions" along with John Samtoy of Holthouse Carlin & Van Trigt LLP and Brian P. Tsu of Higgs Fletcher & Mack LLP. The presentation explains the significance of the IRC § 962 before and after the TCJA and stresses the new importance that the TCJA gave to IRC § 962.