FEW provisions in the Internal Revenue Code are the object of more polemics and pulpiteering than those governing taxation of foreign income. Yet the profusion of studies, tracts, books and bills on foreign taxation seldom actually concern foreign taxpayers "-,except to the extent that an American owned corporation is a "foreign" taxpayer because it has a foreign charter, does business abroad, and is taxed as a "foreign corporation" under the Code. The "legitimate" foreign corporation gets only peripheral attention in current dialogues; the nonresident alien is virtually ignored. Recent experience with balance of payments deficits and a lagging growth rate, however, emphasizes the importance of the foreigner in our economy-apart from his traditional role as customer. The United States no longer has a monopoly on exportable wealth, science, or mass media artistic products. The United States can use more investment from abroad and will increasingly need the art and technology of other countries as they continue to advance.
The export option will allow you to export the current search results of the entered query to a file. Different
formats are available for download. To export the items, click on the button corresponding with the preferred download format.
By default, clicking on the export buttons will result in a download of the allowed maximum amount of items.
To select a subset of the search results, click "Selective Export" button and make a selection of the items you want to export.
The amount of items that can be exported at once is similarly restricted as the full export.
After making a selection, click one of the export format buttons. The amount of items that will be exported is indicated in the bubble next to export format.