TITLE

FOREIGN INCOME TAX TREATMENT OF THE IMPUTED RENTAL VALUE OF OWNER-OCCUPIED HOUSING: SYNOPSIS AND COMMENTARY

AUTHOR(S)
Merz, Paul E.
PUB. DATE
December 1977
SOURCE
National Tax Journal;Dec77, Vol. 30 Issue 4, p435
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This article provides an update on attempts to tax the imputed rental income of owner-occupied residences under foreign income taxes and a commentary on the nature of foreign experiences with attempts to tax this form of personal income.
ACCESSION #
9296487

 

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