Taxpayer Refund and Relief Act of 1999 and the Foreign Tax Credit's Interest Allocation Rules.

Reviews tax-cut provisions of H.R. 2488, the Taxpayer Refund and Relief Act of 1999 (TRRA). Focuses on rules to provide more generous treatment of interest expense when multinational firms calculate foreign tax credits. Covers function and mechanics of the U.S. foreign tax credit, TRRA interest allo...

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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], 1999.
Series:U.S. Congressional Research.
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Call Number: CRS-1999-GVF-0164
 
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