Description
Introduction to United States International Taxation, Sixth Edition, presents the elemental principles and rules of the USA international tax system briefly and manageable form. This title is a joint publication with Kluwer Law International (KLI).
Key Features:
- Introduces the applying of U.S. source of revenue and wealth transfer tax systems in regards to taxpayers making an investment or transacting business within the U.S. and other countries
- Includes overview of the U.S. source of revenue 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), in addition to case law
- Covers in detail the vital changes made by the 2004 Jobs Act