Abstract
Focuses on the Tax Reform Act, 1976 relating to income taxes of companies doing business with foreign countries in United States. Denial of income tax benefits with boycott operations; Deferral of tax on unrepatriated earnings of foreign subsidiaries controlled by foreign corporations; Tax Deferral of tax on earnings of export subsidiaries qualified as Domestic International Sales Corporation.
Original language | English (US) |
---|---|
Pages (from-to) | 313-347 |
Number of pages | 35 |
Journal | Tax Lawyer |
Volume | 32 |
Issue number | 2 |
State | Published - Jan 1 1979 |
Keywords
- Export subsidies
- Income tax -- United States
- Foreign corporations -- United States
- Taxation of domestic international sales corporations
- United States