International Multifoods Corp. v. Commissioner, 108 T.C. 579 (1997)
Bowater v. Commissioner, 100 F.3d 12 (1997), rev'g 101 T.C. 207 (1993) (section 861; interest expense allocation)
SDI Netherlands B.V. v. Commissioner, 107 T.C. 161 (1996) (cascading royalties)
Chevron Corp. v. Commissioner, 104 T.C. 719 (1995) (section 861; state tax allocation and apportionment)
Phillips Petroleum Co. v. Commissioner, 101 T.C. 78 (1993), aff'd, 70 F.3d 1282 (10th Cir. 1995) (section 863)
Intel Corp. v. Commissioner, 100 T.C. 616 (1993), aff'd, 67 F.3d 1445 (9th Cir. 1995) (section 863)
PLR 200426001 (Source of pension payments from domestic plan to nonresident alien individual)
Rev. Proc. 2004-37, 2004-26 I.R.B. 1 (Source of Pension Payment to Nonresident Alien Individual)
PLR 200406007 (Distributions by qualified plan to German participants in connection with termination of plan entirely
PLR 200403033 (Loan assistance payments to foreign persons employed outside U.S. are foreign source income)
Structuring Cross-Border Software Transactions
Karlin & Smith, On-Line, Off Base: The Computer Program Final Regulations Miss an Opportunity, 10 J. Int'l Tax'n 8 (1999)
Revision of the Commentary on Article 12 Concerning Software Payments, September 29, 1998
Sales of Produced Inventory - Section 863 Sales
Sales of Personal Property by Nonresidents
Sales of Purchased Inventory by Nonresidents
Sales of Produced Inventory by Nonresidents - Interpretation A
Sales of Produced Inventory by Nonresidents - Interpretation B
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