Nonresident Aliens and Foreign Corporations
Document Type
Article
Publication Date
1-2013
ISSN
0164-4041
Abstract
Treatise Abstract:
Provides in-depth analysis of the law of federal income taxation, explaining the intent of Congress in drafting the Code, what the Code means and how the Internal Revenue Service has been interpreting it. The book’s subject orientation rather than code orientation makes for easier understanding. The book’s discussions and analysis enables readers to find answers when no easy, clear-cut option is apparent.
First Page
45-1
Last Page
45-345
Num Pages
345
Volume Number
12
Short Title
Mertens L. Fed. Income Tax'n
Series Title
Mertens Law of Federal Income Taxation
Publisher
Thomson Reuters
Place
St. Paul, MN
Recommended Citation
William Byrnes, David J. Herzig & Christopher Sove,
Nonresident Aliens and Foreign Corporations,
12
45-1
(2013).
Available at:
https://scholarship.law.tamu.edu/facscholar/1115