The Resource Federal income taxation of space and ocean activities
Federal income taxation of space and ocean activities
Resource Information
The item Federal income taxation of space and ocean activities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Federal income taxation of space and ocean activities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- After a brief survey of the treatment of space and ocean activities under prior law, this article summarizes the relevant provisions of the 1986 Code. It gives special emphasis to the interplay among the new sourcing rules, the Subpart F rules, and the foreign tax credit limitation. It criticizes the new provisions and analyses a number of hypothetical transactions. Concluding the look-through treatment for space and ocean income earned by U.S.-controlled foreign corporations should be considered. If instead the Subpart F approach is retained for space and ocean income, it should be extended to cover international communications income earned by CFCs
- Label
- Federal income taxation of space and ocean activities
- Title
- Federal income taxation of space and ocean activities
- Summary
- After a brief survey of the treatment of space and ocean activities under prior law, this article summarizes the relevant provisions of the 1986 Code. It gives special emphasis to the interplay among the new sourcing rules, the Subpart F rules, and the foreign tax credit limitation. It criticizes the new provisions and analyses a number of hypothetical transactions. Concluding the look-through treatment for space and ocean income earned by U.S.-controlled foreign corporations should be considered. If instead the Subpart F approach is retained for space and ocean income, it should be extended to cover international communications income earned by CFCs
- Citation source
- In: International tax journal. - Greenvale NY. - Vol. 14 (1988),
- http://library.link/vocab/creatorName
- Kelly, C. (Christopher)
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- continental shelf
- space and ocean activities, income from
- CFC
- federal income tax
- Label
- Federal income taxation of space and ocean activities
- Label
- Federal income taxation of space and ocean activities
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Federal-income-taxation-of-space-and-ocean/tGsoODqXo-M/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Federal-income-taxation-of-space-and-ocean/tGsoODqXo-M/">Federal income taxation of space and ocean activities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Federal income taxation of space and ocean activities
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Federal-income-taxation-of-space-and-ocean/tGsoODqXo-M/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Federal-income-taxation-of-space-and-ocean/tGsoODqXo-M/">Federal income taxation of space and ocean activities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
