U.S. taxation of international shipping and air transport activities /

" ... discusses the three tax regimes to which nonresident alien individuals and foreign corporations that conduct shipping or air transport activities within the United States may be subject: (1) the general provisions of the Internal Revenue Code of 1986, as amended, for foreign persons with...

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Bibliographic Details
Main Author: Glicklich, Peter A
Corporate Author: Tax Management Inc
Other Authors: Miller, Michael J., 1967-
Format: Electronic Continuing Resource
Published: Arlington, VA : Tax Management Inc., [©2005]-
Series:Tax management portfolios ; 6740
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%206740
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