The Foreign Tax Credit's Interest Allocation Rules

Gravelle, Jane G. ; Marples, Donald J.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Income tax;    Earned income tax credit;   

RP-ID  :  RL34494
RP-ID  :  RL34494_2008Aug20

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report discusses the foreign tax credit's interest allocation rules, which alleviate the double-taxation that would result if U.S. investors' overseas income were to be taxed by both the United States and a foreign country.