United States international taxation : selected sections

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United States international taxation : selected sections

by Daniel J. Lathrope

Foundation Press, 2008- , Thomson/West, 2008-

  • 2008 ed
  • 2010 ed
  • 2015 ed
  • 2016 ed

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Description and Table of Contents

Volume

2015 ed ISBN 9781634593892

Description

This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2015 edition is notably one quarter the length and a fraction of the price of the leading competition. The new volume contains all relevant statutory changes made since 2014, including the changes made by The Tax Increase Prevention Act of 2014 (Pub. L. No. 116-295). IRS regulations are updated (notably, the regulations on allocation and apportionment of interest expense and Section 909) and the inflation-adjusted items for 2015 are included (Revenue Procedure 2014-61).
Volume

2016 ed ISBN 9781634607452

Description

This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2016 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains all relevant statutory changes made since 2015, including the changes made by The Protecting Americans from Tax Hikes Act of 2015 and the Consolidated Appropriation Act (Pub. L. No. 114-113). The February 17, 2016 United States Model Income Tax Convention is also included. IRS regulations are updated and the inflation-adjusted items for 2016 are included (Revenue Procedure 2015-53).

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