Branching out - reexamining branch rules in the context of check-the-box.

Authors :: Magee, John B.
Farmer, F. Scott
Katcher, Robert A.
Source :: Tax Notes International. Dec 15, 1997, Vol. 15 Issue 24, p1951-1972. table, chart
Publication Year :: 1997

Subjects :: Branches (Business enterprises) -- Taxation
International business enterprises -- Taxation
Partnership -- Taxation
Sales -- Analysis
Internal Revenue Code (I.R.C. 367)
Internal Revenue Code (I.R.C. 954)
Internal Revenue Code (I.R.C. 987)

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