This two-volume treatise covers domestic taxation of foreign individuals and businesses that have income connected to the United States, as well as domestic taxation of foreign income earned by United States individuals and businesses.  Volume 1 analyzes ''outbound'' transactions, where United States individuals and businesses work and invest abroad, and it includes chapters on the foreign tax credit, the section 911 exclusion for United States citizens working abroad, and controlled foreign corporations. This volume also addresses limitations and safeguard regimes for outbound transactions. Volume 2 addresses ''inbound'' transactions, where foreign individuals work and invest in the United States, and it contains comprehensive chapters on residency classification rules, income sourcing rules, taxation of foreign persons, and dispositions of interests in United States real property. The volumes also provide a new and detailed discussion of the effect of international tax treaties on both inbound and outbound transactions.

International Taxation: Corporate and Individual (Tax and Estate Planning Series)

Postlewaite, Philip F.

Frantzen, Tamara L.

Foreign & International Law

West Group

International taxation: Corporate and individual (Tax and estate planning series)

Shepard's/McGraw-Hill

The text stresses a problem-solving approach through the use of numerous short problems interspersed among the relevant materials. This problem-solving approach parallels a "real world" experience and helps to develop legal and analytic skills. Coverage of Subchapter S corporations is minimal because in the future most settings where an S corporation would prove valuable are now accomplished through the use of a limited-liability enterprise taxed as a partnership.

Problems and Materials on the Taxation of Small Business Enterprise: Individual, Partnership, and Corporation (American Casebook Series)

Birkeland, John H.

Business & Money

&lt;p> Thoroughly updated to reflect recent developments in tax law, &lt;b>Problems and  Materials in Federal Income Taxation, Seventh Edition&lt;/b>, remains an  excellent choice for instructors who want a problems-based book that explains  the complex tax code in a clear, focused manner. &lt;/p> &lt;p> &lt;b>Among the attributes that have made this classroom tested casebook a  success:&lt;/b> &lt;/p> &lt;ul> &lt;li> &lt;b>clear explanations&lt;/b> and a realistic problem-solving approach lead  students to a solid understanding of the intricacies of the federal income tax  code. &lt;/li> &lt;li> &lt;b>distinctive organization according to the taxing formula&lt;/b> (i.e., the  statutory formula adopted by Congress to calculate taxable income and final  tax liability) helps students develop a clear understanding of each level of  taxation. &lt;/li> &lt;li> &lt;b>numerous problems&lt;/b> reinforce &lt;b>fundamental concepts&lt;/b>. &lt;/li> &lt;li> &lt;b>a Teacher&#8217;s Manual that includes answers to every problem.&lt;/b> &lt;/li> &lt;/ul> &lt;p> &lt;b>New to the Seventh Edition:&lt;/b> &lt;/p> &lt;ul> &lt;li> &lt;b>Adam Rosenzweig, Associate Professor at Washington University School of  Law, with both instructional and practice experience, joins the team as a  co-author,&lt;/b> bringing a new perspective to the casebook. &lt;/li> &lt;li> revised and expanded discussions of &lt;b>the role of debt in the tax laws,  including OID, deferred income inclusions and character issues, &lt;/b>throughout  the book to reflect its increasing significance to the law in this area. &lt;/li> &lt;li> &lt;b>significant updating of the taxation of property transactions,&lt;/b>  including the role of debt and timing issues in deferred sales, &lt;/li> &lt;li> updating of the discussions of the taxable unit, including &lt;b>assignment of  income&lt;/b> issues in Chapter 4, and &lt;b>marriage penalty relief provisions&lt;/b>  in the standard deduction section of Chapter 8 and the marriage penalty  discussion in Chapter 10. &lt;/li> &lt;li> &lt;b>an expanded discussion of the Alternative Minimum Tax (AMT) &lt;/b>in Chapter  10 to reflect its increasing importance as ordinary income tax rates have been  reduced. &lt;/li> &lt;li> &lt;b>revised Chapter 5 to reflect significant changes in the tax treatment of  deferred compensation,&lt;/b> including an expanded discussion of OID principals  and changes as a result of the enactment of Section 409A &lt;/li> &lt;li> &lt;b>Chapter 11 has been eliminated &lt;/b>and its contents incorporated throughout  the remaining chapters. &lt;/li> &lt;/ul> &lt;p> If you aren&#8217;t already using this classic casebook, be sure to examine a copy  of &lt;b>Problems and Materials in Federal Income Taxation, Seventh Edition, &lt;/b> before you teach your next tax course. &lt;/p> &lt;p>  &lt;/p> &lt;p>  &lt;/p> &lt;p>  &lt;/p> &lt;p>  &lt;/p>

Problems and Materials in Federal Income Taxation

Guerin, Sanford M.

Rules & Procedures

Little,Brown & Co

Book by Guerin, Sanford M., Postlewaite, Philip F.

Aspen Law & Business

The CCH Answer Connect Guide on International Tax is focused on the major changes made by the Tax Cuts and Jobs Act to the international tax rules that will affect most multinational corporations. These changes will likely require the alteration of global tax strategies and, particularly, the need to revisit and revamp transfer pricing arrangements. Although, the TCJA did not contain any significant modifications to the U.S. transfer pricing rules, the reduction of the U.S. corporate tax rate and the introduction of a base erosion and ant-iabuse tax, global intangible low-taxed income and foreign derived intangible income require that all U.S. taxpayers with cross-border activities, i.e., both inbound and outbound, develop different tax structuring and supply chain alternatives to develop an optimal tax strategy

Tax Cuts and Jobs Act Impact- Guide to International Tax-corporations

Weiss, Mitchell B.

Danko, Balazs

Fieldstone, Joshua

Tax Law

CCH, Inc.

International Taxation: Corporate and Individual

Carolina Academic Pr

One of our popular LexisNexis Graduate Tax Series titles, United States International Taxation embodies the dual goals established for the Series: to provide graduate tax students with a solid foundation in the applicable rules and to enhance their skills in reading and applying complex statutes and regulations. This third edition has been revised to provide a more streamlined approach, limited to 15 units, to the fundamental concepts of international taxation, including:residency and source, the taxation of United States persons (citizens, residents, and domestic corporations) on their activities abroad,the taxation of foreign persons (nonresident alien individuals and foreign corporations) on their activities within the United States, and the safeguard rules in place to curtail potentially abusive tax deferral in the international context.The Third Edition focuses on key concepts (i.e., outbound, inbound, and safeguard issues) that can and should reasonably be covered in a one-semester introductory course on international taxation employing the use of the problem method of instruction. Additions to the reference materials are also included in the third edition, and an updated teacher’s manual accompanies the revised student problems. Finally, the approach addresses the powerful role of tax treaties in the international context and in the appendixes reproduce the text of the United States Model Income Tax Treaty and the United States-Canada Treaty as well as their Technical Explanations.

United States International Taxation (Lexisnexis Graduate Tax)

Sheffield, Jeffrey T.

Baumeister, Julie Green

Tokic, Genevieve A.

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