A recommendation, in light of the current economy, for revising the way s. 304 applies to international transactions.

Authors :: Lee, Samuel J.
Source :: Tax Management International Journal. August 14, 2009, Vol. 38 Issue 8, p500-514.
Publication Year :: 2009

Subjects :: Foreign source income taxation -- Laws, regulations and rules
International business enterprises -- Taxation
Corporations -- Taxation
Corporations -- Laws, regulations and rules
Government regulation
Internal Revenue Code (I.R.C. 304)

Tools