id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-462	West, Philip R.	Foreign Law in U.S. International Taxation: The Search for Standards	2022	39	.pdf	application/pdf	20220	964	54	[Vol 3:4 Foreign Law in U.S. International Taration the implications of several IRS positions regarding the irrelevance of foreign law in determining U.S. tax consequences, 3 the cases are consistent in allowing factual uses of foreign law and prohibiting interpretive uses of foreign law.4 Foreign law is used factually when it is proven as an evidentia- ry fact tending to show that a U.S. legal standard was or was not satisfied. In a variety of contexts, U.S. tax law either explicitly or implicitly requires an interpretation of foreign law or allows for an argument that foreign law is relevant to U.S. tax consequences.	cache/ftr-462.pdf	txt/ftr-462.txt