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State restrictions on deductions for interest expenses paid to related foreign persons.
- Source :
- The International Tax Journal. Spring, 2006, Vol. 32 Issue 2, p21, 8 p.
- Publication Year :
- 2006
-
Abstract
- Michael S. Schadewald describes state tax systems operating independently from federal tax law, which is the increasing number of states that have enacted laws that disallow deductions for interest expenses [...]
Details
- Language :
- English
- ISSN :
- 00977314
- Volume :
- 32
- Issue :
- 2
- Database :
- Gale General OneFile
- Journal :
- The International Tax Journal
- Publication Type :
- Periodical
- Accession number :
- edsgcl.149267450