The Resource The importation and duplication of tax losses under U.S. law

The importation and duplication of tax losses under U.S. law

Label
The importation and duplication of tax losses under U.S. law
Title
The importation and duplication of tax losses under U.S. law
Creator
Subject
Language
eng
Summary
The American Jobs Creation Acts of 2004 contained, among other matters, provisions intended to address perceived corporate tax abuses connected to the importation and duplication of tax losses. This report offers suggestions and comments regarding those provisions, and offers recommendations regarding potential regulatory guidance regardin the newly enacted U.S. corporate loss limitation rules under IRC sections 362(e) and 334(b)
Citation source
In: Tax notes international. - Arlington. - Vol. 41 (2006),
Geographic coverage
North America
Language note
English
http://bibfra.me/vocab/lite/organizationName
New York State Bar Association Tax Section
http://library.link/vocab/subjectName
  • losses
  • loss duplication
Label
The importation and duplication of tax losses under U.S. law
Instantiates
Publication
Label
The importation and duplication of tax losses under U.S. law
Publication

Library Locations

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      52.3736660 4.9336932
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