U.S. income taxation of foreign corporations

The Resource U.S. income taxation of foreign corporations

Label

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

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

Series statement

Foreign income portfolios

Series volume

908-2nd

Context

Context of U.S. income taxation of foreign corporations

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Context

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