"The Foreign Tax Credit: Royalties, Subsidies, and Creditable Taxes,"
|
39 Tax Law Review 227
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
2
|
American Chicle Co v United States
|
316 US 450; 86 L Ed 1591; 62 SCt 1144
|
United States Supreme Court
|
United States
|
1 Jun 1942
|
WorldLII
|
|
16
|
Biddle v Commissioner
|
302 US 573; 82 L Ed 431; 58 SCt 379
|
United States Supreme Court
|
United States
|
10 Jan 1938
|
WorldLII
|
|
33
|
Bingler v Johnson
|
394 US 741; 22 L Ed 2d 695; 89 SCt 1439
|
United States Supreme Court
|
United States
|
23 Apr 1969
|
WorldLII
|
|
93
|
cert denied
|
510 US 1041; 114 SCt 685; 126 L Ed 2d 652
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
17
|
Chevron USA Inc v Natural Resources Defense Council, Inc
|
467 US 837; 81 L Ed 2d 694; (1984) 52 USLW 4845; 104 SCt 2778; 104 SCt 2778-845
|
United States Supreme Court
|
United States
|
25 Jun 1984
|
WorldLII
|
|
4367
|
Citizens and Southern Corporation v Commissioner of Internal Revenue
|
919 F2d 1492
|
United States Court of Appeals, Eleventh Circuit
|
United States
|
22 Mar 1990
|
WorldLII
|
|
6
|
Commissioner of Internal Revenue v South Texas Lumber Co
|
333 US 496; 92 L Ed 831; 68 SCt 695
|
United States Supreme Court
|
United States
|
3 May 1948
|
WorldLII
|
|
223
|
Continental Illinois Corporation v Commissioner of Internal Revenue
|
998 F2d 513; 72 AFTR2d 93-5308
|
United States Court of Appeals, Seventh Circuit
|
United States
|
9 Jul 1993
|
WorldLII
|
|
10
|
Cottage Savings Assn v Commissioner
|
499 US 554; 113 L Ed 2d 589; 111 SCt 1503
|
United States Supreme Court
|
United States
|
17 Apr 1991
|
WorldLII
|
|
47
|
Dickman v Commissioner
|
465 US 330; 79 L Ed 2d 343; 104 SCt 1086
|
United States Supreme Court
|
United States
|
16 Apr 1984
|
WorldLII
|
|
40
|
Ford Motor Credit Co v Milhollin
|
444 US 555; 100 SCt 790; 63 L Ed 2d 22; 63 L Ed 22
|
United States Supreme Court
|
United States
|
20 Feb 1980
|
WorldLII
|
|
205
|
Gleason Works v Commissioner
|
58 Tax Cas 464
|
|
United Kingdom
|
circa 1993
|
|
|
2
|
Jewett v Commissioner
|
455 US 305; 102 SCt 1082; 71 L Ed 2d 170
|
United States Supreme Court
|
United States
|
23 Feb 1982
|
WorldLII
|
|
26
|
National Muffler Dealers Ass'n v United States
|
440 US 472
|
United States Supreme Court
|
United States
|
circa 1993
|
Westlaw
|
|
104
|
National Muffler Dealers Ass'n v United States
|
99 SCt 1304
|
United States Supreme Court
|
United States
|
20 Mar 1979
|
WorldLII
|
|
104
|
Nissho Iwai American Corporation v Commissioner
|
89 Tax Cas 765
|
|
United Kingdom
|
|
|
|
5
|
Rowan Companies, Inc v United States
|
452 US 247; 68 L Ed 2d 814; 101 SCt 2288
|
United States Supreme Court
|
United States
|
8 Jun 1981
|
WorldLII
|
|
67
|
Sargent v Commissioner of Internal Revenue
|
929 F2d 1252; 59 USLW 2631; 67 AFTR2d 91-718
|
United States Court of Appeals, Eighth Circuit
|
United States
|
2 Apr 1991
|
WorldLII
|
|
11
|
26 USC 901
|
26 USC 901
|
United States Code
|
United States
|
circa 1991
|
LII (Cornell)
|
|
5
|