The Resource Export tax incentives, Neal J. Block, Baker & McKenzie LLP, Chicago, IL ; with contributions from Erik J. Christenson, Baker & McKenzie LLP, San Francisco, CA, Matthew S. Mauney, Baker & McKenzie LLP, Houston, TX

Export tax incentives, Neal J. Block, Baker & McKenzie LLP, Chicago, IL ; with contributions from Erik J. Christenson, Baker & McKenzie LLP, San Francisco, CA, Matthew S. Mauney, Baker & McKenzie LLP, Houston, TX

Label
Export tax incentives
Title
Export tax incentives
Statement of responsibility
Neal J. Block, Baker & McKenzie LLP, Chicago, IL ; with contributions from Erik J. Christenson, Baker & McKenzie LLP, San Francisco, CA, Matthew S. Mauney, Baker & McKenzie LLP, Houston, TX
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"Tax Management Portfolio, Export Tax Incentives, No. 6360, discusses the rules pertaining to interest-charge domestic international sales corporations (IC DISCs), which currently constitute one of the two remaining export tax incentives under the Internal Revenue Code of 1986, as amended. The Portfolio also discusses the rules pertaining to foreign derived intangible income (FDII), which is the other export tax incentive under the Code. The IC DISC rules are a continuation of the DISC rules, which were originally enacted in 1971, significantly revised in 1984, and remain in the wake of the enactment and repeal of two other export tax regimes, the foreign sales corporation (FSC) rules and the extraterritorial income (ETI) rules. The FSC and ETI rules continue to influence the DISC regime. The FDII rules have a much shorter history, having been enacted in 2017."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Block, Neal J
Entry convention
integrated entry
Former title
Foreign sales corporations
LC call number
KF6289.A1
LC item number
T35 no. 6360 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Christenson, Erik J.
  • Mauney, Matthew S.
  • Thompson, Mark C.
  • Zuraff, Terri LaRae
  • Bruce, Charles M.
  • Lieberman, Edward H.
  • Hickey, James P.
  • Tax Management Inc
Series statement
Foreign income portfolios
Series volume
portfolio 6360
http://library.link/vocab/subjectName
  • Foreign sales corporations
  • Domestic international sales corporations
  • Export credit
  • Tax incentives
  • Income tax
Label
Export tax incentives, Neal J. Block, Baker & McKenzie LLP, Chicago, IL ; with contributions from Erik J. Christenson, Baker & McKenzie LLP, San Francisco, CA, Matthew S. Mauney, Baker & McKenzie LLP, Houston, TX
Instantiates
Publication
Note
  • Authors: Mark Thompson and Terri LaRae Zuraff, <August 20, 2009>
  • Published as Tax Management portfolio 934-2nd, <August 20, 2009>-2019
  • [" ... a revision of 934 T.M., Foreign sales corporations, authored by Charles M. Bruce, Edward H. Lieberman and James P. Hickey."]
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Detailed Analysis
  • I. Prior Export Tax Incentives Under the Code
  • II. Interest-Charge DISCs (IC DISCs)
  • III. Foreign Derived Intangible Income (FDII)
  • IV. Use of DISC Regime and FDII Regime for Transactions Meeting the Requirements for Both Regimes
  • Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60492810
Label
Export tax incentives, Neal J. Block, Baker & McKenzie LLP, Chicago, IL ; with contributions from Erik J. Christenson, Baker & McKenzie LLP, San Francisco, CA, Matthew S. Mauney, Baker & McKenzie LLP, Houston, TX
Publication
Note
  • Authors: Mark Thompson and Terri LaRae Zuraff, <August 20, 2009>
  • Published as Tax Management portfolio 934-2nd, <August 20, 2009>-2019
  • [" ... a revision of 934 T.M., Foreign sales corporations, authored by Charles M. Bruce, Edward H. Lieberman and James P. Hickey."]
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Detailed Analysis
  • I. Prior Export Tax Incentives Under the Code
  • II. Interest-Charge DISCs (IC DISCs)
  • III. Foreign Derived Intangible Income (FDII)
  • IV. Use of DISC Regime and FDII Regime for Transactions Meeting the Requirements for Both Regimes
  • Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60492810

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