Taxation of Overseas Investment : Subpart F and the Tax Reform Act of 1986.

Describes provisions of Subpart F of the Internal Revenue Code, which subjects some types of foreign investment income to current rather than deferred taxation, and discusses the extension of Subpart F to additional types of income under the Tax Reform Act of 1986.

Bibliographic Details

Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1987.
Series:	U.S. Congressional Research.
Subjects:	United States. > Laws, etc. (Statutes of the United States) Investments, Foreign. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book