The Resource The Foreign tax credit limitation under section 904, by Dirk J.J. Suringa

The Foreign tax credit limitation under section 904, by Dirk J.J. Suringa

Label
The Foreign tax credit limitation under section 904
Title
The Foreign tax credit limitation under section 904
Statement of responsibility
by Dirk J.J. Suringa
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... discusses one part of the U.S. foreign tax credit mechanism--the foreign tax credit limitation under [section] 904. The basic purpose of the limitation is to ensure that the United States does not allow foreign taxes to be used as a credit against U.S. tax on any U.S.-source income."
Member of
Additional physical form
Also issued in print
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1970-
http://library.link/vocab/creatorName
Suringa, Dirk J. J.
Entry convention
integrated entry
Former title
Foreign tax credit limitation--section 904
LC call number
KF6289.A1
LC item number
T35 no. 6060 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
Foreign income portfolios
Series volume
6060
http://library.link/vocab/subjectName
  • Income tax
  • Income tax deductions
  • Double taxation
Label
The Foreign tax credit limitation under section 904, by Dirk J.J. Suringa
Instantiates
Publication
Note
Published as Tax Management portfolio 904-2nd, <May 27, 2008>-2016
Bibliography note
Includes bibliographical references
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. Introduction -- Summary of how to compute the limitation -- Legislative history -- Passive income category -- General category income -- Miscellaneous limitation categories -- Pre-2007 limitation categories -- Look-through rules -- Allocation and apportionment of taxes -- Carryforward and carryback of taxes -- Transition rules -- Losses and the foreign tax credit limitation -- Capital gains and losses -- Re-sourcing of income -- Deconsolidation to avoid the foreign tax credit limitation
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)60457666
System details
Mode of access: World Wide Web
Label
The Foreign tax credit limitation under section 904, by Dirk J.J. Suringa
Publication
Note
Published as Tax Management portfolio 904-2nd, <May 27, 2008>-2016
Bibliography note
Includes bibliographical references
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. Introduction -- Summary of how to compute the limitation -- Legislative history -- Passive income category -- General category income -- Miscellaneous limitation categories -- Pre-2007 limitation categories -- Look-through rules -- Allocation and apportionment of taxes -- Carryforward and carryback of taxes -- Transition rules -- Losses and the foreign tax credit limitation -- Capital gains and losses -- Re-sourcing of income -- Deconsolidation to avoid the foreign tax credit limitation
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)60457666
System details
Mode of access: World Wide Web

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