FOREIGN TAX CREDIT ON LIQUIDATING DIVIDENDS - EARLIER CONFUSION CLARIFIED

被引：0

作者：

HINKEL, TS

CASSIDY, FM

机构：

来源：

JOURNAL OF TAXATION | 1963年 / 19卷 / 03期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：176 / 179

页数：4

共 50 条

[1] DISTRIBUTIONS IN LIQUIDATION AS DIVIDENDS IN THE FOREIGN AFFILIATE TAX CREDIT OF THE 1954 CODE
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[J]. VIRGINIA LAW REVIEW, 1955, 41 (06) : 731 - 758
[2] NEW DECISION REVIVES CONFUSION ON FOREIGN TAX CREDIT WHEN TAX BASE DIFFERS
不详
[J]. JOURNAL OF TAXATION, 1958, 8 (05): : 312 - 313
[3] TAX CREDIT COMPUTATION FOR DISK DIVIDENDS EASED
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[J]. JOURNAL OF TAXATION, 1975, 42 (06): : 371 - 371
[4] Tax on Dividends, Industry and Foreign Countries
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[J]. ARCHIV FUR SOZIALWISSENSCHAFT UND SOZIALPOLITIK, 1909, 28 (02): : 598 - 599
[5] THE FOREIGN TAX CREDIT
EIGNER, RM
[J]. TAXES, 1961, 39 (09): : 724 - 736
[6] FOREIGN TAX CREDIT
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[J]. JOURNAL OF CORPORATE TAXATION, 1978, 5 (03): : 281 - 284
[7] THE FOREIGN TAX CREDIT
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[J]. TAXES-THE TAX MAGAZINE, 1949, 27 (04): : 320 - 324
[8] CONSENT DIVIDENDS MAY ALLOW A STEP-UP IN BASIS OR INCREASE THE FOREIGN TAX CREDIT
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[J]. JOURNAL OF TAXATION, 1982, 56 (03): : 148 - 152
[9] SOME DEFINITIONAL PROBLEMS IN THE DEEMED PAID FOREIGN TAX CREDIT OF SECTION 902 - DIVIDENDS AND ACCUMULATED PROFITS
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[J]. TAX LAW REVIEW, 1963, 18 (03): : 401 - 421
[10] FOREIGN CORPORATION MUST NOW FILE RETURN TO GET DIVIDENDS-PAID CREDIT FOR PHC TAX
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[J]. JOURNAL OF TAXATION, 1959, 10 (04): : 244 - 245