Tax Notes Reports on David Rosenbloom and Elizabeth Stevens's Comments in Brief on Foreign Tax Credit

In a brief for the Federal Circuit, two tax law professors supported the position of two U.S. citizens who resided in France and argued that Articles 24(2)(a) and (b) of the France-U.S. tax treaty allow a foreign tax credit against the net investment income tax, noting that this case is of major significance for the U.S. tax treaty program.

Please click here to see the full brief on Tax Notes’ website.