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