The Resource Deduction for foreign dividends: denial of deduction ruled unconstitutional

Deduction for foreign dividends: denial of deduction ruled unconstitutional

Label
Deduction for foreign dividends: denial of deduction ruled unconstitutional
Title
Deduction for foreign dividends: denial of deduction ruled unconstitutional
Creator
Subject
Summary
The author discusses a recent Supreme Court decision which held that an Iowa statute allowing a deduction for dividends received from domestic, but not foreign subsidiaries, violated the Commerce Clause of the Constitution
Citation source
In: European taxation. - Amsterdam. - Vol. 32 (1992),
http://library.link/vocab/creatorName
McCarthy, C.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • deductions
  • case law
Label
Deduction for foreign dividends: denial of deduction ruled unconstitutional
Instantiates
Publication
Label
Deduction for foreign dividends: denial of deduction ruled unconstitutional
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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