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