文章基本信息

标题：Taxation – Selection of Exchange Rate for Translation Purposes -- Where Multiple Exchange Rates Exist for a Foreign Currency and the Underlying Transaction is Financial in Nature, the Proper Rate for Translation Components of Taxable Income is the "Free" Market Rate (Durovic v. Commissioner of Internal Revenue, 7th Cir. 1976)
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作者：Floyd, Tim J
期刊名称：Georgia Journal of International & Comparative Law
印刷版ISSN：0046-578X
出版年度：1977
卷号：7
期号：2
页码：711
出版社：University of Georgia School of Law
摘要：By Tim J. Floyd, Published on 11/28/16
关键词：Taxable income; free-market; foreign currency; exchange rate; financial transaction; taxpayer; commercial exchange rate; tax court; value of assets; translation of asset cost; exchange control country; exchange restrictions; restricted currency’s value; financial market; market value; purchasing power; fair market value; economic benefit; convertibility test; foreign country; currency transfer; commodity transaction; exchange transaction; translation; multiple rates; translation components