Description of Proposals Relating to the Taxation of Shipping Income (H.R. 4769 and Related Proposals): Scheduled for a Hearing Before the Committee on Ways and Means, on March 19, 1980
U.S. Government Printing Office, 1980 - Maritime law - 13 pages
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10-percent investment tax acquired with amounts amounts withdrawn asset capital construction fund citizens and corporations construction fund provisions credit is allowed date of enactment depreciation documented under U.S. domestic or foreign eligible vessels exempt from U.S. flag of convenience foreign commerce foreign corporations foreign country foreign flag shipping foreign source income foreign subsidiaries full 10-percent investment imposed include vessels income is derived Internal Revenue Code investment tax credit Liberia Marine and Fisheries Means Committee Merchant Marine noncontiguous domestic trade original bill percent credit placed in service present law qualified vessels reciprocal exemption provided reinvested revised bill shipping charges shipping profits ships documented source rules structed subject to U.S. subpart F income task force tax deferral tax provisions Tax Reform Act tax treaties taxation of foreign taxation of shipping taxpayer Tentative Decisions transportation business U.S. flag ships U.S. law U.S. shareholders U.S. source income U.S. tax United United Kingdom vessel placed