Source of Income Rules
By:Peter H. Blessing,Gregory P. Lubkin
Published on 2007-01-01 by
... analyzes the rules applicable in determining whether income is treated as from sources within the United States or from foreign sources. In the case of persons who are not citizens or residents of the United States or domestic corporations, and thus are not subject to U.S. taxation on their worldwide income, the source of income rules generally are pivotal in determining whether the tax jurisdiction of the United States extends to the income. In addition, in the case of all persons who are subject to U.S. tax, the source of income rules are critical to determining to what extent a credit is available for income taxes or taxes in lieu of income taxes paid to a foreign government. The source of income rules are applied in conjunction with the rules governing the allocation and apportionment of expenses between domestic and foreign sources in order to determine foreign-source taxable income for purposes of the foreign tax credit limitation prescribed for each separate limitation category under [section] 904.
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Book ID of Source of Income Rules's Books is iZ1ERAAACAAJ, Book which was written byPeter H. Blessing,Gregory P. Lubkinhave ETAG "VPThEW+gj8o"
Book which was published by since 2007-01-01 have ISBNs, ISBN 13 Code is 9781558715943 and ISBN 10 Code is 1558715940
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