Tax & Legal Blog

Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

Kategorien

Kategorien: Alle

Ein Ergebnis gefunden

  • Only partial foreign tax credit on repeated gifts

    The Supreme Tax Court has held that credit for foreign gift tax is limited to the amount paid in the year of each gift. Lost credit in a prior year cannot be recovered against the higher tax now payable by reason of a higher progressive rate.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    foreign tax credit, gift tax, lost credi ...
    Autor:in