Abstract
Companies incorporated in the US are taxable on their global income (worldwide income).
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References
See page 138.
See page 140.
Sections 531–537 Income Revenue Code.
Section 1031, 1976 Tax Reform Act.
Section 1032, 1976 Tax Reform Act.
See Controlled Foreign Corporation page 140 and Foreign Personal Holding Company page 140.
IRC See 992 a.
Sections 1101, 1976 Tax Reform Act.
Sections 951, 957, 958 IRC.
Sections 551–558 IRC.
Section 1061–1067, 1976 Tax Reform Act.
Section 162 (c) of the code.
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© 1978 Springer Science+Business Media Dordrecht
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Clerin-Lison, R.M. (1978). United States. In: Taxation Planning for Middle East Operations. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4477-5_19
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DOI: https://doi.org/10.1007/978-94-017-4477-5_19
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