The allocation and apportionment of deductions [electronic resource] / Seth Goldstein, Esq. (Deloitte Tax LLP, Washington, D.C.), James Gannon (Deloitte Tax LLP, Washington, D.C.), Irwin Halpern, Esq. (Deloitte Tax LLP, Washington, D.C.), Janet Elsbernd (Deloitte Tax LLP, Milwaukee, WI).
" ... describes and analyzes the rules for allocating and apportioning deductions in various contexts, including in determining a U.S. person's foreign-source taxable income for purposes of the foreign tax credit limitation, a controlled foreign corporation's subpart F income, and the...
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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Authors: | , , , , , |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2006]-
|
| Series: | Tax management portfolios ;
6640. |
| Subjects: |
Internet
Law Students, Faculty, and Staff (via Bloomberg Law)Law - Electronic Resources
| Available |