Background
Bouma, Herman B. was born on December 28, 1950 in Grand Rapids, Michigan, United States.
- Photos
- Works
- Photos
- Works
Herman B. Bouma
Edit ProfileEducation
Calvin College (Bachelor of Arts, 1972). University of Texas (Juris Doctor, with honors, 1979).
Career
Worked at H. B. Bouma (Washington, DC) specializing in International Tax. Admitted to the bar, 1979, Texas. 1991, United States. Tax Court, 1993, District of Columbia.
Attorney, Legislation and Regulations Division (International Branch), Office of Chief Counsel, Internal Revenue Service, 1979-1983. Principal author of the final foreign tax credit regulations under sections 901/903. Author: "The Final Foreign Tax Credit Regulations," Taxes, August 1984.
"The CFC Netting Rule," Tax Management International Journal, September 8, 1989. "The Proper Conceptual Foundation for Allocating Deductions," T.M.I.J., July 13, 1990. "Interaffiliate Distributions of QBU Branches," T.M.I.J., August 14, 1992.
"The United Kingdom Advance Corporation Tax and the Deemed-Paid Foreign Tax Credit Under Section 902," T.M.I.J., November 11, 1994. "Update on the United Kingdom Advance Corporation Tax and Section 902," T.M.I.J., September 8, 1995. Co-author: "The Taxation of Foreign Income from 1909 to 1989," Tax Notes, June 12, 1989 (with William P. McClure).
Member: State Bar of Texas. District of Columbia Bar. American Bar Association.
International Fiscal Association.
Membership
Member: State Bar of Texas. District of Columbia Bar. American Bar Association.
International Fiscal Association.
