Marjorie Rollinson, Michael Mundaca, Jose Murillo & Zey Nasser (all of the International Tax Services Group, Ernst & Young’s National Tax Department, Washington, D.C.) have published Notice 2005-38: Second Round of Guidance on Repatriation Provisions of Section 965, also avaliable on the Tax Analysts web site as Doc 2005-10922, 2005 TNT 96-72.
Rollinson, Mundaca, Murillo & Nasser on Notice 2005-38’s Guidance on the Repatriation Provisions
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