05/05/2014
https://www.congress.gov...
"But you said, ``. . . say they decide most PMs [part managers] stay in US [the United States],'' not ``move to the United States,'' ``stay in US.''"
"We codified the economic substance doctrine in 2010 and we stated that the IRS can invalidate transactions that create no meaningful change in the economic position of the taxpayer and have no 'substa..."
"the allocation of profits shifted from 15 percent to approximately 85 percent."
"Cat Inc. has the largest role with regard to market and dealer development."