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Aspen Student Treatise for Introduction To United States International Taxation

Product ID: 1454847972 Condition: New

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Product Description

Introduction to United States International Taxation, Sixth Edition, 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).

Key Features:

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