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The indirect credit : a study of various foreign tax credits granted to domestic shareholders under U.S. income tax law /

Owens, Elisabeth A.

The indirect credit : a study of various foreign tax credits granted to domestic shareholders under U.S. income tax law / Elisabeth A. Owens, Gerald T. Ball. - Cambridge [Mass.] : International Tax Program, Law School of Harvard University, 1975-1979. - xiv, 477 pages ill. ; 24 cm.

Includes indexes.

ISBN: 0915506173 091550619X

Subjects--Topical Terms:
Income tax--Foreign income.--United States
Double taxation--United States.

LC Class. No.: KF6419 / .O94 1975

Dewey Class. No.: 343.73/05248

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