The Resource U.S. income taxation of foreign corporations, by Jessica L. Katz, Charles T. Plambeck, and Diane M. Ring

U.S. income taxation of foreign corporations, by Jessica L. Katz, Charles T. Plambeck, and Diane M. Ring

Label
U.S. income taxation of foreign corporations
Title
U.S. income taxation of foreign corporations
Statement of responsibility
by Jessica L. Katz, Charles T. Plambeck, and Diane M. Ring
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... describes the Internal Revenue Code provisions applicable to foreign corporations. The United States asserts jurisdiction to tax foreign corporations only if they are engaged in business in the United States or receive income from sources within the United States. Foreign corporations that are engaged in a trade or business in the United States are subject to net-basis income tax under [section] 882 on any of their income that is "effectively connected" with that business. Such corporations also may be subject to the branch taxation regime of [section] 884, which is described in 909 T.M., the Branch-related taxes of section 884. In addition, all foreign corporations, whether or not engaged in a business in the United States, are subject to gross-basis tax under [section] 881 on certain types of U.S.--source income--primarily investment income, such as interest and dividends--that are not "effectively connected" with a U.S. business."
Member of
Additional physical form
Also issued in print
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1966-
http://library.link/vocab/creatorName
Katz, Jessica L.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 908-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Plambeck, Charles T
  • Ring, Diane M
  • Tax Management Inc
Series statement
Foreign income portfolios
Series volume
908-2nd
http://library.link/vocab/subjectName
  • Corporations, Foreign
  • Aliens
Label
U.S. income taxation of foreign corporations, by Jessica L. Katz, Charles T. Plambeck, and Diane M. Ring
Instantiates
Publication
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. Overview -- Foreign corporations -- Taxation of effectively connected income -- Section 882 -- Taxation of income not effectively connected with a U.S. trade or business: Section 881 -- Treaties -- Return requirements for foreign corporations -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote
System control number
(OCoLC)60458006
System details
Mode of access: World Wide Web
Label
U.S. income taxation of foreign corporations, by Jessica L. Katz, Charles T. Plambeck, and Diane M. Ring
Publication
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. Overview -- Foreign corporations -- Taxation of effectively connected income -- Section 882 -- Taxation of income not effectively connected with a U.S. trade or business: Section 881 -- Treaties -- Return requirements for foreign corporations -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote
System control number
(OCoLC)60458006
System details
Mode of access: World Wide Web

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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