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Jobs Act Facilitates Offshore Leasing Without Subpart F Inclusions  


Author:  Kevin Juran.


Source: Volume 19, Number 01, September/October 2005 , pp.35-49(15)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

The JOBS Act has provided an opportunity to defer U.S. taxation of rental income from ships and aircraft used in foreign commerce, but a number of practical issues will need to be clarified by regulations.

Keywords: American Jobs Creation Act of 2004

Affiliations:  1: KPMG LLP.

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