Regulations upheld requiring deferral of deduction for certain interest payments
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The work Regulations upheld requiring deferral of deduction for certain interest payments represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Regulations upheld requiring deferral of deduction for certain interest payments
Resource Information
The work Regulations upheld requiring deferral of deduction for certain interest payments represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Regulations upheld requiring deferral of deduction for certain interest payments
- 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),
- Language note
- English
Context
Context of Regulations upheld requiring deferral of deduction for certain interest paymentsWork of
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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/resource/A53zFFCSAE4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/A53zFFCSAE4/">Regulations upheld requiring deferral of deduction for certain interest payments</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>
