Foreign corporation's distributive share of U.S. partnership investment income not subject to tax in the United States.

Subjects

Subjects :

Limited partnership -- Investments
Foreign business enterprises -- Taxation
Internal Revenue Code (I.R.C. 864(b)(2))

Details

ISSN :

01488295

Volume :

40

Issue :

9

Database :

Gale General OneFile

Journal :

Tax Management Memorandum

Publication Type :

Periodical

Accession number :

edsgcl.54622828