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United States International Taxation
Daniel J. Lathrope
其他書名
Selected Sections
出版Foundation Press, 2019
主題Law / Taxation
ISBN168467218X9781684672189
URLhttp://books.google.com.hk/books?id=bQ1jxQEACAAJ&hl=&source=gbs_api
註釋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 2019 edition is notably shorter in length and a fraction of the price of the leading competition.

The new volume contains all relevant changes made by the Tax Cuts and Jobs Act (Pub. L. No. 115-97), changes to IRS regulations since 2018, the 2016 United States Model Income Tax Convention, and the inflation-adjusted items for 2019 are included (Revenue Procedure 2018-57).