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A Study of Various Foreign Tax Credits Granted to Domestic Shareholders Under U.S. Income Tax Law
出版International Tax Program, Law School of Harvard University, 1975
主題Business & Economics / Taxation / GeneralBusiness & Economics / International / TaxationLaw / Taxation
ISBN09155061739780915506170
URLhttp://books.google.com.hk/books?id=gLFPAQAAIAAJ&hl=&source=gbs_api
註釋Analysis of the indirect tax credits available under Code sections 960 (with respect to the income of controlled foreign corporations) and 963 (with respect to minimum distributions from foreign corporations).