The Resource After PPL : how to bring congressional intent back to the foreign tax credit applicability decision

After PPL : how to bring congressional intent back to the foreign tax credit applicability decision

Label
After PPL : how to bring congressional intent back to the foreign tax credit applicability decision
Title
After PPL : how to bring congressional intent back to the foreign tax credit applicability decision
Creator
Subject
Language
  • eng
  • eng
Summary
This article argues that the development of cases involving the foreign tax credit has caused a separation between the intent of section 901 and how it has come to be applied by the courts; the author offers suggestions to help guide the courts in cases similar to PPL v. Commissioner
Citation source
In: Tax notes international. - Falls Church. - Vol. 72 (2013),
http://library.link/vocab/creatorName
Gesualdi, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • case law
  • foreign tax credit
  • windfall profits tax
Label
After PPL : how to bring congressional intent back to the foreign tax credit applicability decision
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2013/T/TNI/vol.72/4_355-365.zip
Publication
Note
20131219

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...