In all of my years of practicing law and researching various benefits and tax issues, I must admit that I have never had to research the issue of "whether Antarctica is a foreign country for purposes of the Internal Revenue Code." See how the Tax Court resolved the issue in this interesting case: Arnett v. IRS. (Source: RothCPA.com.)
Posted by B. Janell Grenier at January 27, 2006 11:12 PM