000			00517nam a2200157Ia 4500
008			160316s1961 xxu||||| |||| 00| 0 eng d
082			_a343.040973 _bOWE
100			_aOwens Elisabeth A
245			_aThe foreign tax credit : A study of the credit for foreign taxes under United States income tax law
250			_a
260			_aCambridge _bThe Law School of Harvard University _c1961
300			_a634p. _b20 cm _cxxxi
365			_bRs.188
650			_a1.Income Tax Law - Foreign Tax Credit - U S A
700			_a _a
999			_c4187 _d4187