Doing Business in the United StatesPrice, Waterhouse., 1987 - Business enterprises, Foreign |
Other editions - View all
Common terms and phrases
80 percent accounting acquisition Alternative minimum tax amount apply assets audit banks branch capital gains citizens and resident commercial computed corporation's costs deduction depreciation Development distributions dividends earnings employees estimated tax exchange exemption expenses Export federal filing financial statements foreign corporation foreign investors Foreign sales corporation foreign tax credit gift tax gross income incentives income tax individual industry interest inventory investment labor limited loans ment method nonresident alien operations partners partnership payments period personal holding company Price Waterhouse profits purchase qualified rate tax real property regular tax requirements resident aliens royalties rules shares social security subject to U.S. subsidiary tax liability tax purposes tax rates tax treaties tax years beginning taxable income taxation taxpayer tion trade or business transactions trust U.S. business U.S. citizens U.S. corporation U.S. dollars U.S. source income U.S. tax United withholding tax