Columbia subject headings:
Corporations, Foreign--Taxation--Law and legislation--United States.
Income tax--United States--Foreign income.
International business enterprises--Taxation--Law and legislation--United States.
Noncitizens--Taxation--Law and legislation--United States.
Serial publications.
Statutes and codes.
Harvard subject headings:
Corporations, Foreign--Taxation--Law and legislation--United States
Income tax--United States--Foreign income.
International business enterprises--Taxation--Law and legislation--United States
Noncitizens--Taxation--Law and legislation--United States
Princeton subject headings: