Rev. Rul. 73-216
Rev. Rul. 73-216; 1973-1 C.B. 468
DOCUMENT ATTRIBUTES
- Cross-Reference
26 CFR 147.3-1: Exclusion for investments in less developed
countries.
(Also Section 955; 1.955-5.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Citations: Rev. Rul. 73-216; 1973-1 C.B. 468
The Channel Islands including the islands of Jersey, Guernsey, Alderney, and Sark which are located in the English Channel qualify as a less developed country under section 4916(b) of the Internal Revenue Code of 1954 for interest equalization tax purposes and under section 955(c) of the Code.
DOCUMENT ATTRIBUTES
- Cross-Reference
26 CFR 147.3-1: Exclusion for investments in less developed
countries.
(Also Section 955; 1.955-5.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
