The Resource Three knots or twelve? At what distance from shore do US waters become the international high seas for federal income tax purposes?
Three knots or twelve? At what distance from shore do US waters become the international high seas for federal income tax purposes?
Resource Information
The item Three knots or twelve? At what distance from shore do US waters become the international high seas for federal income tax purposes? 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 Three knots or twelve? At what distance from shore do US waters become the international high seas for federal income tax purposes? 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
- This article discusses the defining of the United States territorial sea for federal income tax purposes in the Internal Revenue Code, in a President proclamation and in a 1996 IRS ruling extending the United States territorial sea from 3 to 12 nautical miles. Moreover, the author describes the custom's position and tax treaty implications. The author urges the IRS to issue definitive guidance to remove uncertainty surrounding the absence of a clear tax rule with respect to this issue
- Label
- Three knots or twelve? At what distance from shore do US waters become the international high seas for federal income tax purposes?
- Title
- Three knots or twelve? At what distance from shore do US waters become the international high seas for federal income tax purposes?
- Summary
- This article discusses the defining of the United States territorial sea for federal income tax purposes in the Internal Revenue Code, in a President proclamation and in a 1996 IRS ruling extending the United States territorial sea from 3 to 12 nautical miles. Moreover, the author describes the custom's position and tax treaty implications. The author urges the IRS to issue definitive guidance to remove uncertainty surrounding the absence of a clear tax rule with respect to this issue
- Citation source
- In: Tax Management International Journal. - Washington DC. - Vol. 26 (1997),
- http://library.link/vocab/creatorName
- Pratt, Darren G
- Language note
- English
- http://library.link/vocab/subjectName
-
- territoriality principle
- federal income tax
- Label
- Three knots or twelve? At what distance from shore do US waters become the international high seas for federal income tax purposes?
- Abbreviated title
- TMIJ
- Label
- Three knots or twelve? At what distance from shore do US waters become the international high seas for federal income tax purposes?
- Abbreviated title
- TMIJ
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<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/Three-knots-or-twelve-At-what-distance-from/wGjd9wlHvB4/" 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/Three-knots-or-twelve-At-what-distance-from/wGjd9wlHvB4/">Three knots or twelve? At what distance from shore do US waters become the international high seas for federal income tax purposes?</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>
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<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/Three-knots-or-twelve-At-what-distance-from/wGjd9wlHvB4/" 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/Three-knots-or-twelve-At-what-distance-from/wGjd9wlHvB4/">Three knots or twelve? At what distance from shore do US waters become the international high seas for federal income tax purposes?</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>
