http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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.
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.
Library of Congress. Congressional Research Service.