International taxation: cases, materials, and problems
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cincinnati, Ohio
Anderson
1999
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXIV, 325 S. |
| ISBN: | 087084363X |
Staff View
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Record in the Search Index
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| adam_text | Table
Preface and Acknowledgments
Chapter
§1.01
Cook v.
§ 1.02
Foreign Corporations
§ 1.03
§ 1.04
§ 1.05
§ 1.06
§ 1.07
§ 1.08
§ 1.09
Weible v. United States,
§ 1.10
Individuals
§ 1.11
Problemi
Chapter
§2.01
§ 2.02
§ 2.03
§ 2.04
§ 2.05
§ 2.06
§ 2.07
Revenue Ruling
§ 2.08
Boulez
§ 2.09
Property Interests
§2.10
§ 2.11
§ 2.12
§ 2.13
United States
xiv
§ 2.14
Revenue
Problem
Chapter
§3.01
§ 3.02
§ 3.03
§ 3.04
Jones v. Commissioner,
§ 3.05
Gelhar v. Commissioner, T.C. Memo
§ 3.06
§
Revenue Ruling
§ 3.07
§ 3.08
Partnership
§3.09
§3.10
§ 3.11
§ 3.12
Problem
Chapter
§4.01
§ 4.02
§ 4.03
§ 4.04
§ 4.05
Nissho Iwai American Corp. v. Commissioner,
89
Revenue Ruling
§ 4.06
§ 4.07
and Compensation
§ 4.08
§ 4.09
Which May Be Credited—In General
§ 4.10
§ 904
§ 4.11
§904(c)
§ 4.12
Credit
Corporations:
First Chicago Corp. v. Commissioner,
96
§ 4.13
Corporations
§ 4.14
§ 4.15
Gains and Losses
§4.16
Problem
Chapter
§5.01
§ 5.02
§ 5.03
§ 5.04
§ 5.05
Federal Law
§ 5.06
§ 5.07
§ 5.08
§ 5.09
§ 5.10
Revenue Ruling
§ 5.11
United States-Canada Income Tax Treaty
United States-Canada Protocol to the Income
Tax Treaty—
Technical Explanation of United States Model
Income Tax Treaty
United States Model Income Tax Treaty
Problem
Chapter
§6.01
§ 6.02
§6.03
§ 6.04
§ 6.05
§ 6.06
§ 6.07
xvi
Technical Explanation of United States-Canada
Income Tax Treaty
Technical Explanation of the Protocol to the United
States-Canada Income Tax Treaty—
Probleme....................................................................... 155
Chapter
§ 7.01
§ 7.02
Revenue Ruling
§ 7.03
Unger
(D.C.
§ 7.04
§ 7.05
§ 7.06
§ 7.07
Revenue Ruling
§ 7.08
Revenue Ruling
§ 7.09
§ 7.10
Revenue Ruling
§ 7.11
Establishment
§ 7.12
Permanent Establishment
§ 7.13
Permanent Establishment
§7.14
Revenue Ruling
§ 7.15
Contractors
§ 7.16
a Tax Treaty
§7.17
Technical Explanation of United States-Canada
Income Tax Treaty
Problem
Table of Contents
Chapter
§ 8.01
Persons
§ 8.02
§ 8.03
§ 8.04
In General
§ 8.05
§ 8.06
Probleme....................................................................... 197
Chapter
Business
§ 9.01
Revenue Ruling
Revenue Ruling
§ 9.02
Johansson v. United States,
(5th
§ 9.03
§ 9.04
§ 9.05
Revenue Ruling
§ 9.06
Interests
§9.07
§9.08
§ 9.09
§ 9.10
§ 9.11
§ 9.12
Problem
Chapter
Income
§ 10.01
Connected Income
§ 10.02
In General
§ 10.03
United States Source Income.......
§ 10.04
§ 10.05
xviii
§ 10.06
§ 10.07
Revenue Ruling
§ 10.08
Office or Place of Business
§ 10.09
Business
§ 10.10
Connected
§ 10.11
In General
§ 10.12
§ 10.13
Stemkowski v. Commissioner,
(2d
ProblemlO
Chapter
Branch Profits Tax
§ 11.01
§11.02
§ 11.03
Involving a Foreign Jurisdiction
§ 11.04
§ 11.05
Amount
§ 11.06
States Trade or Business
§ 11.07
Tax
Problem
Chapter
Property Interests
§ 12.01
§ 12.02
Effectively Connected to a United States
Trade or Business
Revenue Ruling
§ 12.03
§ 12.04
§ 12.05
§ 12.06
Domestic Corporations
§ 12.07
§ 12.08
Foreign Corporations
§ 12.09
Revenue Ruling
Problem^
Chapter
§ 13.01
§ 13.02
§ 13.03
§ 13.04
§ 13.05
Personal Holding Company Income
§ 13.06
Company Income
§ 13.07
§ 13.08
Tax Credit
Revenue Ruling
§ 13.09
Dividend in Income
Problem
Chapter
§ 14.01
§ 14.02
Controlled Foreign Corporation Provisions
§ 14.03
Purposes of Controlled Foreign
Corporation Status
§ 14.04
Ownership for Purposes of Income Inclusion
§ 14.05
Income and Earnings Invested in United
States Property
§ 14.06
§ 14.07
Revenue Ruling
§ 14.08
§ 14.09
Activities
xx
§ 14.10
§ 14.11
Rules and Limitations
§ 14.12
Income
§ 14.13
§ 14.14
Earnings and Profits
§ 14.15
the Foreign Tax Credit—
§ 14.16
Corporations—
§ 14.17
§ 14.18
ProblemU
Chapter
§ 15.01
Implications of Global Electronic Commerce
(November
|
| adam_txt |
Table
Preface and Acknowledgments
Chapter
§1.01
Cook v.
§ 1.02
Foreign Corporations
§ 1.03
§ 1.04
§ 1.05
§ 1.06
§ 1.07
§ 1.08
§ 1.09
Weible v. United States,
§ 1.10
Individuals
§ 1.11
Problemi
Chapter
§2.01
§ 2.02
§ 2.03
§ 2.04
§ 2.05
§ 2.06
§ 2.07
Revenue Ruling
§ 2.08
Boulez
§ 2.09
Property Interests
§2.10
§ 2.11
§ 2.12
§ 2.13
United States
xiv
§ 2.14
Revenue
Problem
Chapter
§3.01
§ 3.02
§ 3.03
§ 3.04
Jones v. Commissioner,
§ 3.05
Gelhar v. Commissioner, T.C. Memo
§ 3.06
§
Revenue Ruling
§ 3.07
§ 3.08
Partnership
§3.09
§3.10
§ 3.11
§ 3.12
Problem
Chapter
§4.01
§ 4.02
§ 4.03
§ 4.04
§ 4.05
Nissho Iwai American Corp. v. Commissioner,
89
Revenue Ruling
§ 4.06
§ 4.07
and Compensation
§ 4.08
§ 4.09
Which May Be Credited—In General
§ 4.10
§ 904
§ 4.11
§904(c)
§ 4.12
Credit
Corporations:
First Chicago Corp. v. Commissioner,
96
§ 4.13
Corporations
§ 4.14
§ 4.15
Gains and Losses
§4.16
Problem
Chapter
§5.01
§ 5.02
§ 5.03
§ 5.04
§ 5.05
Federal Law
§ 5.06
§ 5.07
§ 5.08
§ 5.09
§ 5.10
Revenue Ruling
§ 5.11
United States-Canada Income Tax Treaty
United States-Canada Protocol to the Income
Tax Treaty—
Technical Explanation of United States Model
Income Tax Treaty
United States Model Income Tax Treaty
Problem
Chapter
§6.01
§ 6.02
§6.03
§ 6.04
§ 6.05
§ 6.06
§ 6.07
xvi
Technical Explanation of United States-Canada
Income Tax Treaty
Technical Explanation of the Protocol to the United
States-Canada Income Tax Treaty—
Probleme. 155
Chapter
§ 7.01
§ 7.02
Revenue Ruling
§ 7.03
Unger
(D.C.
§ 7.04
§ 7.05
§ 7.06
§ 7.07
Revenue Ruling
§ 7.08
Revenue Ruling
§ 7.09
§ 7.10
Revenue Ruling
§ 7.11
Establishment
§ 7.12
Permanent Establishment
§ 7.13
Permanent Establishment
§7.14
Revenue Ruling
§ 7.15
Contractors
§ 7.16
a Tax Treaty
§7.17
Technical Explanation of United States-Canada
Income Tax Treaty
Problem
Table of Contents
Chapter
§ 8.01
Persons
§ 8.02
§ 8.03
§ 8.04
In General
§ 8.05
§ 8.06
Probleme. 197
Chapter
Business
§ 9.01
Revenue Ruling
Revenue Ruling
§ 9.02
Johansson v. United States,
(5th
§ 9.03
§ 9.04
§ 9.05
Revenue Ruling
§ 9.06
Interests
§9.07
§9.08
§ 9.09
§ 9.10
§ 9.11
§ 9.12
Problem
Chapter
Income
§ 10.01
Connected Income
§ 10.02
In General
§ 10.03
United States Source Income.
§ 10.04
§ 10.05
xviii
§ 10.06
§ 10.07
Revenue Ruling
§ 10.08
Office or Place of Business
§ 10.09
Business
§ 10.10
Connected
§ 10.11
In General
§ 10.12
§ 10.13
Stemkowski v. Commissioner,
(2d
ProblemlO
Chapter
Branch Profits Tax
§ 11.01
§11.02
§ 11.03
Involving a Foreign Jurisdiction
§ 11.04
§ 11.05
Amount
§ 11.06
States Trade or Business
§ 11.07
Tax
Problem
Chapter
Property Interests
§ 12.01
§ 12.02
Effectively Connected to a United States
Trade or Business
Revenue Ruling
§ 12.03
§ 12.04
§ 12.05
§ 12.06
Domestic Corporations
§ 12.07
§ 12.08
Foreign Corporations
§ 12.09
Revenue Ruling
Problem^
Chapter
§ 13.01
§ 13.02
§ 13.03
§ 13.04
§ 13.05
Personal Holding Company Income
§ 13.06
Company Income
§ 13.07
§ 13.08
Tax Credit
Revenue Ruling
§ 13.09
Dividend in Income
Problem
Chapter
§ 14.01
§ 14.02
Controlled Foreign Corporation Provisions
§ 14.03
Purposes of Controlled Foreign
Corporation Status
§ 14.04
Ownership for Purposes of Income Inclusion
§ 14.05
Income and Earnings Invested in United
States Property
§ 14.06
§ 14.07
Revenue Ruling
§ 14.08
§ 14.09
Activities
xx
§ 14.10
§ 14.11
Rules and Limitations
§ 14.12
Income
§ 14.13
§ 14.14
Earnings and Profits
§ 14.15
the Foreign Tax Credit—
§ 14.16
Corporations—
§ 14.17
§ 14.18
ProblemU
Chapter
§ 15.01
Implications of Global Electronic Commerce
(November |
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| spellingShingle | Postlewaite, Philip F. International taxation cases, materials, and problems Recht Steuer Aliens Taxation Law and legislation United States Cases Corporations, Foreign Taxation Law and legislation United States Cases Double taxation United States Cases Income tax United States Foreign income Cases Investments, Foreign Taxation Law and legislation United States Cases Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4078704-7 |
| title | International taxation cases, materials, and problems |
| title_auth | International taxation cases, materials, and problems |
| title_exact_search | International taxation cases, materials, and problems |
| title_exact_search_txtP | International taxation cases, materials, and problems |
| title_full | International taxation cases, materials, and problems Philip F. Postlewaite |
| title_fullStr | International taxation cases, materials, and problems Philip F. Postlewaite |
| title_full_unstemmed | International taxation cases, materials, and problems Philip F. Postlewaite |
| title_short | International taxation |
| title_sort | international taxation cases materials and problems |
| title_sub | cases, materials, and problems |
| topic | Recht Steuer Aliens Taxation Law and legislation United States Cases Corporations, Foreign Taxation Law and legislation United States Cases Double taxation United States Cases Income tax United States Foreign income Cases Investments, Foreign Taxation Law and legislation United States Cases Internationales Steuerrecht (DE-588)4027451-2 gnd |
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