Introduction to Law: U.S. International Taxation
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Introduction to Law: U.S. International Taxation, presents the basic principles and rules of the United States international tax system in brief and manageable form. This title is a joint publication with Kluwer Law International (KLI).
- Introduces the application of U.S. income and wealth transfer tax systems with regard to taxpayers investing or transacting business in the U.S. and other countries
- Includes overview of the U.S. income tax system
- Gives references to the Internal Revenue Code provisions under discussion, and to the Treasure Regulations issued interpreting the statutory rules
- Highlights significant administrative announcements of the Internal Revenue Service (revenue rulings and revenue procedures), as well as case law
- Covers in detail the important changes made by the 2004 Jobs Act
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|Author||McDaniel, Ripetti, Ring|
|Edition||6th ed., 2014|