The Foreign tax credit limitation under section 904 /

The Foreign tax credit limitation under section 904 /

Saved in:
Bibliographic Details
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:
Income tax -- United States -- Foreign income.
Income tax deductions -- United States.
Double taxation -- United States.
Format: E-Resource Journal
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/5669684
Hidden Bibliographic Details
Title varies:Foreign tax credit limitation--section 904 1997
Other authors / contributors:Tax Management Inc., issuing body.
Frequency:Updated irregularly
Notes:Published as Tax Management portfolio 904-2nd, -2016.
Includes bibliographical references.
Also issued in print.
Description based on contents viewed on Nov. 1, 2016; title from description page.
Summary:" ... 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."
Other form:Print version: Suringa, Dirk J. J., 1970- Foreign tax credit limitation under section 904. Arlington, VA : Tax Management Inc., [2016]- 9781633591516

Similar Items

Similar Items