Jobs Act Facilitates Offshore Leasing Without Subpart F Inclusions
Author: Kevin Juran.
Source: Volume 19, Number 01, September/October 2005 , pp.35-49(15)
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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.