rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Taxation of Foreign-Source Income
    sub title: A Survey. The U.S. Foreign Tax Credit: Provisions, Effects and Issues
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 1983
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: 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.
  note: 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.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    name:
      name part: United States.
  subject:
    topic: International relations
  subject:
    topic: Tax incentives
  related item:
    title info:
      title: Taxation of Foreign-Source Income
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 100614
    record change date: 20260430194816.3
    record identifier: in00003361735