U.S. income taxation of foreign governments, international organizations, central banks, and their employees [electronic resource] / Babak E. Nikravesh, Esq., Hogan Lovells US LLP, San Francisco, California.
" ... discusses primarily the income tax exemptions under [section] 892, [section] 893 and [section] 895. The Portfolio explores the development of the exemption under [section] 892(a) for foreign governments, particularly the limitations placed on the scope of the exemption by the 1986 Tax Ref...
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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
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| Main Authors: | , , |
| Other title: | United States income taxation of foreign governments, international organizations, central banks, and their employees US income taxation of foreign governments, international organizations, central banks, and their employees Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management, Incorporated,
[2005]-
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| Series: | Tax management portfolios ;
6520. |
| Subjects: |
| Summary: | " ... discusses primarily the income tax exemptions under [section] 892, [section] 893 and [section] 895. The Portfolio explores the development of the exemption under [section] 892(a) for foreign governments, particularly the limitations placed on the scope of the exemption by the 1986 Tax Reform Act and by the 1988 temporary regulations and the clarifications (and liberalization) of existing rules by the 2011 proposed regulations. It analyzes in detail what types of organizations are exempt from tax and what kinds of income received by such organizations are exempt from tax. There is an extensive analysis of the issues raised by the regulations under [section] 892 and the ambiguities still present in the law. Tax planning suggestions are also presented and analyzed. It further explores the broader income tax exemption available to certain international organizations under [section] 892(b)." |
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| Item Description: | Authors: Brett R. Dick, Babak E. Nikravesh, and Teresa A. Maloney, <June 10, 2011>. Previously published as Tax Management portfolio 913-4th, <June 10, 2011>. Formerly published in Washington, D.C., 2005-2007. |
| Physical Description: | 1 online resource. |
| Publication Frequency: | Updated irregularly |
| Format: | Mode of access: World Wide Web. |
| Bibliography: | Includes bibliographical references. |
| Source of Description, Etc. Note: | Contents viewed on May 31, 2018; title from description page. |