The creditability of foreign taxes : general issues /

The creditability of foreign taxes : general issues /

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Bibliographic Details
Author / Creator:	DuPuy, Carolyn M., 1950- author.
Imprint:	Arlington, VA : Tax Management, [2005]-
Description:	1 online resource
Language:	English
Series:	U.S. international portfolios ; 6020 Tax management portfolios ; 6020.
Subject:	Tax credits -- United States. Income tax -- United States -- Foreign income.
Format:	E-Resource Journal
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/8383784

Hidden Bibliographic Details
Other authors / contributors:	Dolan, D. Kevin, 1951- author. Tax Management Inc., issuing body.
Frequency:	Updated irregularly
Notes:	Authors: Carolyn M. DuPuy and D. Kevin Dolan, -2015. Published as Tax management portfolio 901-2nd, -2015. Published in Washington, D.C., 2005-2007. Includes bibliographical references. Description based on contents viewed on June 23, 2015; title from description page.
Summary:	" ... provides a detailed discussion of the rules under [section] 901 for determining what is a creditable income tax and the rules under [section] 903 for determining what is a creditable "in-lieu-of" tax."
Other form:	Print version: DuPuy, Carolyn M., 1950- Creditability of foreign taxes. Arlington, VA : Tax Management Inc., 2015- 9781633590533

Table of Contents:

Detailed analysis. Introduction
Is the foreign levy an income tax or an in-lieu-of tax?
Who is the taxpayer subject to the foreign tax?
What Is the amount that is paid or accrued?
Translation rules and [section] 905(c)
When can the foreign tax credit be claimed?
Denial of credits for otherwise creditable foreign taxes
Limitations applicable to oil and gas income--Section 907 and related provisions
Working papers.