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U.S. income taxation of foreign corporations

Author: Jessica L Katz; Charles T Plambeck; Diane M Ring; Tax Management Inc.
Publisher: Arlington, VA : Bureau of National Affairs, ©2008-
Series: Tax management portfolios, 908-2nd.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... describes the Internal Revenue Code provisions applicable to foreign corporations. The United States asserts jurisdiction to tax foreign corporations only if they are engaged in business in the United States or receive income from sources within the United States. Foreign corporations that are engaged in a trade or business in the United States are subject to net-basis income tax under [section] 882 on any of  Read more...
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Additional Physical Format: Katz, Jessica L., 1966-
U.S. income taxation of foreign corporations.
Arlington, VA : Tax Management, ©2008-
(OCoLC)60458006
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Jessica L Katz; Charles T Plambeck; Diane M Ring; Tax Management Inc.
ISBN: 9781558716315 1558716319
OCLC Number: 244441322
Notes: "Revises and supersedes 908 T.M," U.S. income taxation of foreign corporations / by Jessica L. Katz and Charles T. Plambeck. 2000.
Kept up to date by replacement pages.
Description: volumes (loose-leaf) : forms ; 28 cm.
Contents: Detailed analysis. Overview --
Foreign corporations --
Taxation of effectively connected income --
Section 882 --
Taxation of income not effectively connected with a U.S. trade or business: Section 881 --
Treaties --
Return requirements for foreign corporations --
Table of worksheets.
Series Title: Tax management portfolios, 908-2nd.
Responsibility: by Jessica L. Katz, Charles T. Plambeck, and Diane M. Ring.

Abstract:

" ... describes the Internal Revenue Code provisions applicable to foreign corporations. The United States asserts jurisdiction to tax foreign corporations only if they are engaged in business in the United States or receive income from sources within the United States. Foreign corporations that are engaged in a trade or business in the United States are subject to net-basis income tax under [section] 882 on any of their income that is "effectively connected" with that business. Such corporations also may be subject to the branch taxation regime of [section] 884, which is described in 909 T.M., the Branch-related taxes of section 884. In addition, all foreign corporations, whether or not engaged in a business in the United States, are subject to gross-basis tax under [section] 881 on certain types of U.S.--source income--primarily investment income, such as interest and dividends--that are not "effectively connected" with a U.S. business."

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