Hidden Bibliographic Details
| Varying Form of Title: | United States income taxation of foreign governments, international organizations, central banks, and their employees
US income taxation of foreign governments, international organizations, central banks, and their employees
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| Title varies: | U.S. income taxation of foreign governments, international organizations and their employees
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| Other authors / contributors: | Maloney, Teresa A., author.
Dick, Brett R., author.
Tax Management Inc., issuing body.
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| Frequency: | Updated irregularly
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| Notes: | Authors: Brett R. Dick, Babak E. Nikravesh, and Teresa A. Maloney, .
Previously published as Tax Management portfolio 913-4th, .
Formerly published in Washington, D.C., 2005-2007.
Includes bibliographical references.
Description based on contents viewed on May 31, 2018; title from description page.
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| Summary: | " ... discusses primarily the income tax exemptions under [section] 892, [section] 893 and [section] 895. The Portfolio explores the development of the exemption under [section] 892(a) for foreign governments, particularly the limitations placed on the scope of the exemption by the 1986 Tax Reform Act and by the 1988 temporary regulations and the clarifications (and liberalization) of existing rules by the 2011 proposed regulations. It analyzes in detail what types of organizations are exempt from tax and what kinds of income received by such organizations are exempt from tax. There is an extensive analysis of the issues raised by the regulations under [section] 892 and the ambiguities still present in the law. Tax planning suggestions are also presented and analyzed. It further explores the broader income tax exemption available to certain international organizations under [section] 892(b)."
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| Other form: | Print version: Nikravesh, Babak E. U.S. income taxation of foreign governments, international organizations, central banks, and their employees. Arlington, VA, : Tax Management, Inc., [2018]- 9781633592292
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