Taxpayer Refund and Relief Act of 1999 and the Foreign Tax Credit's Interest Allocation Rules

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1999

Summary:

Reviews tax-cut provisions of H.R. 2488, the Taxpayer Refund and Relief Act of 1999 (TRRA). Focuses on rules to provide more generous treatment of interest expense when multinational firms calculate foreign tax credits. Covers function and mechanics of the U.S. foreign tax credit, TRRA interest allocation rules, and subgroup elections under TRRA

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Taxpayer Refund and Relief Act of 1999 and the Foreign Tax Credit's Interest Allocation Rules

Publisher Number:

CRS-1999-GVF-0164

Access Restriction:

Restricted for use by site license