THE TAXATION OF AMERICANS LIVING ABROAD - THE FOREIGN EARNED INCOME ACT OF 1978 AND SECTION-911 AND SECTION-913 OF THE INTERNAL-REVENUE CODE

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作者：

LAWRENCE, WJ

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COLUMBIA JOURNAL OF TRANSNATIONAL LAW | 1981年 / 19卷 / 01期

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D81 [国际关系];

学科分类号：

030207 ;

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页码：79 / 119

页数：41

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[1] SECTION 911 OF THE INTERNAL-REVENUE CODE AND THE FOREIGN-BASED PARTNER
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YALE LAW JOURNAL, 1965, 74 (05): : 956 - 976
[2] INCOME TAXATION - STOCK REDEMPTION - SECTION 115 OF INTERNAL REVENUE - ACT
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[3] TAXATION - APPORTIONMENT OF ESTATE TAXES - CONSTITUTIONALITY OF SECTION 2207 OF INTERNAL-REVENUE CODE OF 1954
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[4] MULTINATIONAL-CORPORATIONS AND INCOME ALLOCATION UNDER SECTION 482 OF INTERNAL-REVENUE CODE
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[5] THE FOREIGN EARNED INCOME EXCLUSION - REDEFINING THE EXCEPTION FOR AMOUNTS PAID BY THE UNITED-STATES UNDER IRC SECTION-911
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[6] THE FREEDOM OF INFORMATION ACT AND THE WITHHOLDING OF DOCUMENTS UNDER SECTION-6103 OF THE INTERNAL-REVENUE CODE
REILLY, LA
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[7] FEDERAL TAXATION - DEDUCTION DENIED UNDER SECTION 212(2) OF INTERNAL-REVENUE CODE FOR LEGAL EXPENSES INCURRED TO RETAIN OWNERSHIP OF INCOME-PRODUCING PROPERTY
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DUKE LAW JOURNAL, 1963, (03) : 572 - 577
[8] FEDERAL TAXATION - SECTION-7421 (A) OF INTERNAL-REVENUE CODE LITERALLY CONSTRUED TO BAN ALL SUITS TO ENJOIN ASSESSMENT OR COLLECTION OF TAXES
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DUKE LAW JOURNAL, 1963, (01) : 175 - 181
[9] FEDERAL TAXATION - FORMAL STOCKHOLDER VOTE HELD CONTROLLING IN DETERMINING WHEN A PLAN OF LIQUIDATION IS ADOPTED UNDER SECTION 337 OF THE INTERNAL-REVENUE CODE OF 1954
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DUKE LAW JOURNAL, 1963, (02) : 359 - 364