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.

0915506173 091550619X


Income tax--Foreign income.--United States
Double taxation--United States.

KF6419 / .O94 1975

343.73/05248