Published: 2022-04-27
Articles
International Comity and the Foreign Tax Credit: Crediting Nonconforming Taxes
83–127
AbstractThe combination of expanding international trade and climbing corporate income tax rates in the early part of this century required nations to...
The Constitutionality of Taxing Compensatory Damages for Mental Distress When There Was No Accompanying Physical Injury
128–139
AbstractSince 1919, statutory tax law has excluded from gross income compensatory damages received on account of a personal injury or sickness. The...