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]-
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| Series: | Tax management portfolios ;
6640. |
| Subjects: |
MARC
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| 100 | 1 | |a Goldstein, Seth |q (Seth B.), |e author. |0 http://id.loc.gov/authorities/names/no2021034385 | |
| 245 | 1 | 4 | |a The allocation and apportionment of deductions |h [electronic resource] / |c 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). |
| 247 | 1 | 0 | |a Allocation and apportionment of expenses--Regs. [section] 1.861-8 |
| 264 | 1 | |a Arlington, VA : |b Tax Management, |c [2006]- | |
| 300 | |a 1 online resource. | ||
| 310 | |a Updated irregularly | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
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| 490 | 1 | |a U.S. international portfolios ; |v 6640 | |
| 590 | |a Promoted: Local to Global Cooperative |b Bloomberg Law Complete | ||
| 538 | |a Mode of access: World Wide Web. | ||
| 500 | |a Authors: Diane L. Renfroe [and others], <Oct. 4, 2007>. | ||
| 500 | |a Formerly published in Washington, D.C., 2006-2007. | ||
| 500 | |a Revised edition of: Allocation and apportionment of expenses--Regs. [section] 1.861-8 / by Richard A. Gordon [and others]. | ||
| 500 | |a Published as Tax Management portfolio 906-2nd, <Oct. 4, 2007>. | ||
| 520 | |a " ... 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 character of payments made to related parties under the foreign tax credit rules. In general, deductions must be allocated to the gross income to which they relate (defined as narrowly as possible) and then apportioned among the relevant "statutory" and "residual" groupings of income (e.g., foreign-source income within a particular foreign tax credit "basket" and all other income) within that set of gross income." | ||
| 505 | 0 | |a Detailed analysis. Introduction -- General principles -- Allocation and apportionment of interest expense -- Allocation and apportionment of R and E expenses -- Allocation and apportionment of other deductions -- Allocation and apportionment of expenses at the controlled foreign corporation level -- Working papers. | |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Contents viewed on January 14, 2016; title from description page. | |
| 650 | 0 | |a Income tax deductions |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008104348 | |
| 650 | 6 | |a Impôt sur le revenu |x Déductions |z États-Unis. | |
| 650 | 7 | |a Income tax deductions. |2 fast |0 (OCoLC)fst00968785 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 730 | 0 | |a Bloomberg Law online | |
| 700 | 1 | |a Gannon, James |q (James M.), |e author. |0 http://id.loc.gov/authorities/names/no2021028608 | |
| 700 | 1 | |a Halpern, Irwin, |d 1962- |e author. |0 http://id.loc.gov/authorities/names/no2021046360 | |
| 700 | 1 | |a Elsbernd, Janet, |e author. |0 http://id.loc.gov/authorities/names/no2021046448 | |
| 700 | 1 | |a Renfroe, Diane L., |e author. |0 http://id.loc.gov/authorities/names/no2007014256 |1 http://isni.org/isni/0000000047404070 | |
| 700 | 1 | |a Gordon, Richard A., |e author. |0 http://id.loc.gov/authorities/names/n81140851 |1 http://isni.org/isni/0000000063074673 | |
| 710 | 2 | |a Tax Management Inc., |e issuing body. |0 http://id.loc.gov/authorities/names/n79106330 |1 http://isni.org/isni/0000000122956247 | |
| 730 | 0 | |a Bloomberg Law online. | |
| 776 | 0 | 8 | |i Print version: |a Goldstein, Seth. |t Allocation and apportionment of deductions. |d Arlington, VA : Tax Management Inc., [2015]- |z 9781633590915 |w (OCoLC)928630074 |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%206640 |z Law Students, Faculty, and Staff (via Bloomberg Law) |
| 830 | 0 | |a Tax management portfolios ; |v 6640. |0 http://id.loc.gov/authorities/names/n83743580 | |
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