Back to matchesWe found a matchYour institution may have rights to this item. Sign in to continue.TitleUS TAX COURT INVALIDATES REGULATIONS PENALIZING FOREIGN CORPORATIONS THAT FILE LATE RETURNS. .AuthorsLeitner, AbrahamAbstractA recent Tax Court Case holds that the rule in Treas. reg. section 1.882 4 denying foreign corporations that file late returns the ability to claim deductions is an invalid interpretation of the statute.SubjectsTAX court decisions; TAXATION of foreign corporations; TAX returns; TAX deductions; TAX courtsPublicationCanadian Tax Journal / Revue Fiscale Canadienne, 2006, Vol 54, Issue 2, p540ISSN0008-5111Publication typeArticle