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2. if we decide that LTD is engaged in trade or business
within the United States for its taxable years ended June 30,
1985 through 1989, then we must decide whether each item of LTD’s
income was sourced from within or without the United States and
whether each such item was effectively connected with the conduct
of such trade or business within the United States;4
3. whether LTD is liable for branch profits tax pursuant
to section 884 for its taxable years ended June 30, 1988 and
1989;
4. whether LTD is liable for environmental tax pursuant to
section 59A for its taxable years ended June 30, 1988 and 1989;
5. whether LTD is liable for additions to corporate income
tax pursuant to sections 6651, 6653(a), and 6656 for its taxable
years ended June 30, 1987, 1988, and 1989;
6. whether LTD is liable as a withholding agent pursuant
to sections 1441 and 1442 for failing to withhold tax on items of
income of nonresident aliens and foreign corporations derived
from sources within the United States for calendar years 1984
through 1989;
4
LTD’s deficiencies in income tax for its taxable years ended
June 30, 1984, 1985, and 1986, are not at issue in the instant
case. See supra note 2. We must, however, decide whether each
item of LTD’s income was sourced from within or without the
United States and whether each such item was effectively
connected with the conduct of trade or business within the United
States for its taxable years ended June 30, 1985 and 1986, in
order to apply the dividend source rules. See infra p. 174.
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