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

Description
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.
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.