Taxation of Foreign-Source Income : A Survey. The U.S. Foreign Tax Credit: Provisions, Effects and Issues.

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.

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], 1983.
Series:	U.S. Congressional Research.
Subjects:	United States. > Laws, etc. (Statutes of the United States) International relations. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book