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Taxation of Foreign-Source Income : A Survey. The U.S. Foreign Tax Credit: Provisions, Effects and Issues.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- United States. Laws, etc. (Statutes of the United States).
- United States.
- International relations.
- Tax incentives.
- Physical Description:
- 1 online resource (43 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1983.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Explains the foreign tax credit provisions of the Internal Revenue Code which allow U.S. citizens to offset taxes paid to foreign governments against U.S. taxes on foreign income. Examines the effects of the credit on U.S. investment abroad, and related public policy issues.
- Notes:
- CRS Report.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
- Other Format:
- Microfiche version: Library of Congress. Congressional Research Service. Taxation of Foreign-Source Income
- Access Restriction:
- Restricted for use by site license.
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