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

Description
Summary:	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.
Item Description:	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. CRS Report. Electronic resource.
Physical Description:	1 online resource.