The Foreign tax credit limitation under section 904 /
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| Author / Creator: | Suringa, Dirk J. J., 1970- author. |
|---|---|
| Imprint: | Arlington, VA : Tax Management Inc., [2008]- |
| Description: | 1 online resource |
| Language: | English |
| Series: | Foreign income portfolios ; 6060 Tax management portfolios ; 6060. |
| Subject: | |
| Format: | E-Resource Journal |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/5669684 |
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| 100 | 1 | |a Suringa, Dirk J. J., |d 1970- |e author. |0 http://id.loc.gov/authorities/names/no2001039264 |1 http://viaf.org/viaf/2115057 | |
| 245 | 1 | 4 | |a The Foreign tax credit limitation under section 904 / |c by Dirk J.J. Suringa. |
| 247 | 1 | 0 | |a Foreign tax credit limitation--section 904 |f 1997 |
| 264 | 1 | |a Arlington, VA : |b Tax Management Inc., |c [2008]- | |
| 300 | |a 1 online resource | ||
| 310 | |a Updated irregularly | ||
| 336 | |a text |b txt |2 rdacontent |0 http://id.loc.gov/vocabulary/contentTypes/txt | ||
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| 490 | 1 | |a Foreign income portfolios ; |v 6060 | |
| 500 | |a Published as Tax Management portfolio 904-2nd, <May 27, 2008>-2016. | ||
| 530 | |a Also issued in print. | ||
| 520 | |a " ... discusses one part of the U.S. foreign tax credit mechanism--the foreign tax credit limitation under [section] 904. The basic purpose of the limitation is to ensure that the United States does not allow foreign taxes to be used as a credit against U.S. tax on any U.S.-source income." | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Summary of how to compute the limitation -- Legislative history -- Passive income category -- General category income -- Miscellaneous limitation categories -- Pre-2007 limitation categories -- Look-through rules -- Allocation and apportionment of taxes -- Carryforward and carryback of taxes -- Transition rules -- Losses and the foreign tax credit limitation -- Capital gains and losses -- Re-sourcing of income -- Deconsolidation to avoid the foreign tax credit limitation. | |
| 504 | |a Includes bibliographical references. | ||
| 588 | |a Description based on contents viewed on Nov. 1, 2016; title from description page. | ||
| 650 | 0 | |a Income tax |z United States |x Foreign income. |0 http://id.loc.gov/authorities/subjects/sh85064789 | |
| 650 | 0 | |a Income tax deductions |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008104348 | |
| 650 | 0 | |a Double taxation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2009123571 | |
| 710 | 2 | |a Tax Management Inc., |e issuing body. |0 http://id.loc.gov/authorities/names/n79106330 |1 http://viaf.org/viaf/147736479 | |
| 776 | 0 | 8 | |i Print version: |a Suringa, Dirk J. J., 1970- |t Foreign tax credit limitation under section 904. |d Arlington, VA : Tax Management Inc., [2016]- |z 9781633591516 |w (OCoLC)961831085 |
| 830 | 0 | |a Tax management portfolios ; |v 6060. | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%206060 |y Bloomberg Law |z Restricted to University of Chicago Law School users |
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| 928 | |t Library of Congress classification |a XXKF6289.A1 T35 no. 6060 |l Online |c UC-FullText |n Restricted to University of Chicago Law School users |u https://www.bloomberglaw.com/product/tax/citation/tm%206060 |z Bloomberg Law |g ebooks |i 11872575 | ||