Columbia subject headings:
Corporations, Foreign--Taxation--United States.
Income tax--United States--Foreign income.
Noncitizens--Taxation--United States.
Harvard subject headings:
Corporations, Foreign--Taxation--United States
Income tax--United States--Foreign income.
Noncitizens--Taxation--United States.
Princeton subject headings:
Corporations, Foreign--Taxation--United States.
Income tax--United States--Foreign income.
Noncitizens--Taxation--United States.