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Tax Lawyer, Vol. 56, No. 1 TIMING AND BASE DIFFERENCES UNDER SECTION 904(d) 3 3 TIMING AND BASE DIFFERENCES UNDER SECTION 904(d) Benjamin J. Cohen* Jay Geiger** Table of Contents Page I. INTRODUCTION ....................................................................................... 4 II. GENERAL PRINCIPLES RELATING TO FOREIGN TAX CREDITS ......................................................................... 5 A. Rationale for Foreign Tax Credits...

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