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| Chapter | Description | |||
| 1 | Introduction to Water’s-Edge | |||
| 2 | Water’s-Edge Combined Report | |||
| 3 | Water’s-Edge Election and Contract | |||
| 4 | Annual Water’s-Edge Election Fee | |||
| 5 | Domestic Disclosure Spreadsheet | |||
| 6 | Federal International Taxation | |||
| 7 | Possessions Corporations | |||
| 8 | Deemed Subsidiaries | |||
| 9 | Has been removed. Its content has been incorporated into Chapter 2, updated September 2006 | |||
| 10 | Passive Foreign Investment Companies | |||
| 11 | Earnings& Profit | |||
| 12 | Functional Currency | |||
| 13 | Foreign Dividend Deduction | |||
| 14 | Foreign Investment Interest Offset | |||
| 15A | Related Party Losses And Expenses | |||
| 15B | Related Party Interest Expense | |||
| 16 | Net Operating Loss For Water’s-Edge Taxpayers | |||
| 17 | Intercompany Transactions | |||
| 18 | Intercompany Transfer Pricing | |||
| 19 | Analyzing Transfer Pricing Issues | |||
| 20 | IRC §367 Transfers Of Property To Foreign Corporations | |||
| 20A | Record Maintenance -- Information Reporting Requirements | |||
| 20B | Record Maintenance - Combined Report Issues | |||
| Exhibits | Glossary | |||
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