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Water's-Edge Manual - Table of Contents


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FTB's Mission & Statement of Principles of Tax Administration.

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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

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