" ... analyzes the U.S. federal income tax treatment of entities engaged in providing telecommunications services. Telecommunications services include both services provided by traditional telecommunications companies, as well as newly emerging technologies, such as Internet Service Providers and Internet Telephony Providers."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Overview of the telecommunications industry Types of services Overview of the history of the U.S. telecommunications industry Telecom regulatory organizations Trends in international deregulation Taxation of internet providers and e-commerce Overview of certain international joint ventures Permanent establishment and U.S. trade or business Source of income U.S. Federal tax depreciation of assets used in the telecommunications industry Communications excise tax Real property and telecommunications Indefeasible rights of use Taxation of certain Government-owned telcoms Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Title from title screen (viewed Dec. 5, 2013).