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
Resource Information
The item U.S. income taxation of foreign corporations, by Jessica L. Katz, Charles T. Plambeck, and Diane M. Ring represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item U.S. income taxation of foreign corporations, by Jessica L. Katz, Charles T. Plambeck, and Diane M. Ring represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- 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."
- Language
- eng
- Extent
- 1 online resource
- 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
- 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
- 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."
- 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
- 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
- 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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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/U.S.-income-taxation-of-foreign-corporations-by/NE6rE6Ez9OQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/U.S.-income-taxation-of-foreign-corporations-by/NE6rE6Ez9OQ/">U.S. income taxation of foreign corporations, by Jessica L. Katz, Charles T. Plambeck, and Diane M. Ring</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
