Title

Nonresident Aliens and Foreign Corporations

Document Type

Article

Publication Year

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

Short Title

Mertens L. Fed. Income Tax'n

Series Title

Mertens Law of Federal Income Taxation

Publisher

Thomson Reuters

Place

St. Paul, MN

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