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United States: Department of the Treasury Internal Revenue Service Rulings on Foreign Tax Credit*

Published online by Cambridge University Press:  04 April 2017

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Type
Legislation and Regulations
Information
International Legal Materials , Volume 19 , Issue 6 , November 1980 , pp. 1478 - 1481
Copyright
Copyright © American Society of International Law 1980

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Footnotes

*

[Revenue Ruling 80-201 is reproduced from the Department of theTreasury, Internal Revenue Service, Internal Revenue Bulletin ofJuly 28, 1980, No. 1980-30. Revenue Ruling 80-223 is reproducedfrom the Internal Revenue Bulletin of August 18, 1980, No. 1980-33.]

References

** [The Introductory Note was prepared for International Legal Materialsby Robert J. Patrick, Jr. of the District of Columbia Bar.]