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Previous	OP 1695/2006/105/4 The ( new ) other side of the planning coin	OP 1695/2006/105/6 Foreign tax credit proposed regulations substantially revise the technical taxpayer rule	OP 1695/2007/106/1 Estate planning for noncitizens and nonresident aliens	OP 1695/2007/106/2 Final regulations on foreign tax credit allocations	OP 1695/2007/106/3-1 New Tax Act extends the research credit retroactively ( again ) and addssome enhancements	OP 1695/2007/106/3-2 Transfer pricing Temp. Regs. on services and intangibles respond to taxpayer input	OP 1695/2007/106/3-3 Proposed regulations on the tax tratment of private annuities would generally make them unattractive	Next

Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

Final regulations on foreign tax credit allocations planning is still possible by Richard M. Lipton, Todd Golub and John ( Jay ) Soave III