Allocation of Controlled Intangible Income Under the I.R.C. § 936 Credit: Effects of Recent Transfer-Pricing Regulations and the Omnibus Budget Reconciliation Act of 1993

Authors

Raymond Wacker
Allan Karnes

Recommended Citation

Wacker, Raymond and Karnes, Allan (1993) "Allocation of Controlled Intangible Income Under the I.R.C. § 936 Credit: Effects of Recent Transfer-Pricing Regulations and the Omnibus Budget Reconciliation Act of 1993," California Western International Law Journal: Vol. 24: No. 2, Article 2.
Available at: https://scholarlycommons.law.cwsl.edu/cwilj/vol24/iss2/2