The Resource The active foreign business income test for 80/20 corporations

The active foreign business income test for 80/20 corporations

Label
The active foreign business income test for 80/20 corporations
Title
The active foreign business income test for 80/20 corporations
Creator
Subject
Language
eng
Summary
This article provides a historical overview of the "active foreign business income" test and analyses several of the unanswered questions as to how certain types of income received by a US corporation should be treated for purposes of qualifying as an 80/20 corporation
Citation source
In: International tax journal. - Chicago. - Vol. 35 (2009),
http://library.link/vocab/creatorName
  • McHoney, D.L
  • Rodebush, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • active income
  • corporate income tax
Label
The active foreign business income test for 80/20 corporations
Instantiates
Publication
Label
The active foreign business income test for 80/20 corporations
Publication

Library Locations

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      52.3736660 4.9336932
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