The Resource U.S. taxation of international shipping and air transport activities, Peter A. Glicklich and Michael J. Miller

U.S. taxation of international shipping and air transport activities, Peter A. Glicklich and Michael J. Miller

Label
U.S. taxation of international shipping and air transport activities
Title
U.S. taxation of international shipping and air transport activities
Statement of responsibility
Peter A. Glicklich and Michael J. Miller
Title variation
  • Taxation of international shipping and air transport activities
  • United States taxation of international shipping and air transport activities
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... discusses the three tax regimes to which nonresident alien individuals and foreign corporations that conduct shipping or air transport activities within the United States may be subject: (1) the general provisions of the Internal Revenue Code of 1986, as amended, for foreign persons with certain modifications; (2) a "reciprocal exemption" provided by [section] 872(b) and [section] 883; or (3) the similar, but separate, exemption available under many U.S. income tax treaties. This Portfolio sets forth in detail the U.S. tax rules applicable under each of the three tax regimes, including in particular the requirements that must be satisfied to qualify for an exemption under either [section] 872(b) and [section] 883 or an applicable U.S. income tax treaty. In this regard, particular emphasis is given to Treasury Regulations issued in 2003 that make it substantially more burdensome for foreign corporations to claim the reciprocal exemption provided by [section] 872(b) and [section] 883."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Glicklich, Peter A
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6740
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1967-
http://library.link/vocab/relatedWorkOrContributorName
  • Miller, Michael J.
  • Tax Management Inc
Series statement
Foreign income portfolios
Series volume
6740
http://library.link/vocab/subjectName
  • Income tax
  • Shipping
  • Aeronautics, Commercial
  • Corporations, Foreign
Label
U.S. taxation of international shipping and air transport activities, Peter A. Glicklich and Michael J. Miller
Instantiates
Publication
Note
  • Previously cataloged as Tax management portfolio 945
  • Formerly published in Washington, D.C., 2005-2007
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 -- Income taxation: inbound: before the 1986 TRA -- Income taxation: inbound: the 1986 TRA and beyond -- Income taxation: inbound: a more detailed examination of the reciprocal exemption -- Income taxation: inbound: income tax treaties -- Income taxation: outbound -- Miscellaneous -- 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)60493455
System details
Mode of access: World Wide Web
Label
U.S. taxation of international shipping and air transport activities, Peter A. Glicklich and Michael J. Miller
Publication
Note
  • Previously cataloged as Tax management portfolio 945
  • Formerly published in Washington, D.C., 2005-2007
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 -- Income taxation: inbound: before the 1986 TRA -- Income taxation: inbound: the 1986 TRA and beyond -- Income taxation: inbound: a more detailed examination of the reciprocal exemption -- Income taxation: inbound: income tax treaties -- Income taxation: outbound -- Miscellaneous -- 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)60493455
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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