The Resource Regulations upheld requiring deferral of deduction for certain interest payments

Regulations upheld requiring deferral of deduction for certain interest payments

Label
Regulations upheld requiring deferral of deduction for certain interest payments
Title
Regulations upheld requiring deferral of deduction for certain interest payments
Creator
Subject
Summary
Decision of 24 June 1996 of the Court of Appeals for the Third Circuit in the Tate & Lyle case. The Court upheld IRC regulations requiring US taxpayers to use the cash method of accounting with respect to interest payable to foreign affiliates when the interest is exempt from withholding under a US tax treaty
Citation source
In: European taxation. - Amsterdam. - Vol. 37 (1997),
http://library.link/vocab/creatorName
McCarthy, C.M
Language note
English
http://library.link/vocab/subjectName
  • interest deduction
  • deferral
  • case law
  • tax treaty
Label
Regulations upheld requiring deferral of deduction for certain interest payments
Instantiates
Publication
Label
Regulations upheld requiring deferral of deduction for certain interest payments
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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