A quarterly magazine from the National Association of Enrolled Agents
Fall 2024 vol.42 no.3
Timing the Creditability of Accrued Foreign Taxes
Feature Article

Timing the Creditability of Accrued Foreign Taxes

Compliance-oriented tax professionals are—in many cases, for very good reason—most likely to first turn toward material published by the Internal Revenue Service (IRS) via instructions to tax forms and various handbooks in the resolution of que... Anthony Malik, EA

May/June 2022, Feature Article, Form 1116, §905(a), foreign tax credit, Publication 514, Revenue Ruling 60-146