Download or read book Lathrope s Selected Sections on United States International Taxation 2013 written by Daniel J. Lathrope and published by Foundation Press. This book was released on 2013-06-24 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 2013 edition is notably one quarter the length and a fraction of the price of the leading competition.
Download or read book Selected Sections written by Daniel Lathrope and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Download or read book United States International Taxation written by Daniel J. Lathrope and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 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 domestic entities whose income derives from outside the United States. This publication is notably one quarter the length and a fraction of the price of the leading competition.
Download or read book Selected Sections on United States International Taxation written by DANIEL J. LATHROPE and published by Foundation Press. This book was released on 2018-07-23 with total page 730 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 2018 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 2017, and the inflation-adjusted items for 2018 are included (Revenue Procedure 2018-18 and Revenue Procedure 2017-58).
Download or read book United States International Taxation written by and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 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. The new volume contains all relevant changes to IRS regulations since 2016 and the inflation-adjusted items for 2017 are included.
Download or read book Selected Sections on United States International Taxation 2021 written by DANIEL J. LATHROPE and published by Foundation Press. This book was released on 2021-07-07 with total page 760 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 2021 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains: (1) all relevant changes made by the Covid and Taxpayer Certainty Acts (Pub. L. No. 116-260), and the American Rescue Plan Act of 2021 (Pub. L. No 117-21); (2) changes to IRS regulations since 2020, (3) the 2016 United States Model Income Tax Convention, and (4) the inflation-adjusted items for 2021 (Revenue Procedure 2020-45).
Download or read book Selected Sections on United States International Taxation 2022 written by Daniel Lathrope and published by Foundation Press. This book was released on 2022-07-26 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 2022 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains: (1) changes to IRS regulations since 2021, including revised regulations regarding the allowance of the foreign tax credit, the definitions of a foreign income tax and taxes in lieu of income taxes, and the separate application of section 904 with respect to certain categories of income; (2) the 2016 United States Model Income Tax Convention; and (3) the inflation-adjusted items for 2022 (Revenue Procedure 2021-45).
Download or read book Selected Sections on United States International Taxation 2023 written by Daniel Lathrope and published by Foundation Press. This book was released on 2023-06-20 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 2023 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains: (1) legislative changes made in the Inflation Reduction Act of 2022 (P.L. 117-169), (2) the 2016 United States Model Income Tax Convention, and (3) the inflation-adjusted items for 2023 (Revenue Procedure 2022-38).
Download or read book Selected Sections on United States International Taxation 2020 written by DANIEL J. LATHROPE and published by Foundation Press. This book was released on 2020-07-20 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 2020 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains: (1) all relevant changes made by the Further Consolidated Appropriations Act (Pub. L. No. 116-94), and the Coronavirus Aid, Relief and Economic Security (CARES) Act (Pub. L. No 116-136); (2) changes to IRS regulations since 2019, (3) the 2016 United States Model Income Tax Convention, and (4) the inflation-adjusted items for 2020 (Revenue Procedure 2019-44).
Download or read book Selected Sections on United States International Taxation 2007 Edition written by Daniel J. Lathrope and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This uniquely affordable, 525-page volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. The volume is updated to include recent changes in the Treasury Regulations and statutory changes made by the Tax Increase Prevention and Reconciliation Act, the Pension Protection Act of 2006, and the Tax Relief and Health Care Act of 2006. 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 domestic entities whose income derives from outside the United States. This publication is notably one quarter the length and a fraction of the price of the leading competition.
Download or read book Selected Sections on United States International Taxation 2024 written by Daniel Lathrope and published by Foundation Press. This book was released on 2024-07-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description Coming Soon!
Download or read book Introduction to United States International Taxation written by James R. Repetti and published by Kluwer Law International B.V.. This book was released on 2021-07-07 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on the following aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and accounting aspects; the basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions; the US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources; the basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons; the income tax treatment of foreign corporations controlled by US shareholders, including the new GILTI minimum tax and exempt dividend rules; the special treatment under FDII of a US corporation’s export of goods, services and intangible rights; the general intercompany pricing rules and special transfer pricing rules applicable to particular transactions; rules for the treatment of transactions involving currencies other than the US dollar; situations in which US income tax treaty provisions modify the basic rules; and the wealth transfer tax system, including modifications made by estate and gift tax treaties. Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen. For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.
Download or read book International Income Taxation written by Robert J. Peroni and published by CCH. This book was released on 2008 with total page 2356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compiled by a team of distinguished law professors, the 2008-2009 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4 x 10 format with new larger type fonts for enhanced readability.
Download or read book Introduction to United States International Taxation written by Paul R. McDaniel and published by . This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2005 edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on ten specific aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts and estates, and accounting aspects; the basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions; the US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources; the basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons; the income tax treatment of foreign corporations controlled by US shareholders; the general inter-company pricing rules and special transfer pricing rules applicable to particular transactions; rules for the treatment of transactions involving currencies other than the US dollar; situations in which US income tax treaty provisions modify the basic rules; and the wealth transfer tax system, including modifications made by estate and gift tax treaties. Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion, but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen. The materials are current as of 1 January, 2005 and include a complete discussion of the changes made by the 2004 Jobs Creation Act . For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.
Download or read book International Income Taxation written by Robert J. Peroni and published by . This book was released on 2013-07-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compiled by a team of distinguished law professors, the 2013-2014 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Includes CD of entire contents of book. In this comprehensive and easy-to-use volume, Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. The 2013-2014 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2013.
Download or read book United States International Taxation written by Allison Christians and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title is one of six releases from the LexisNexis Graduate Tax Series. United States International Taxation embodies the dual goals established for the LexisNexis Graduate Tax 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. To this end, the text relies very little on the often-times laborious analysis of cases and other sources that are secondary to the Code and the regulations. Instead, each chapter provides an overview of the substantive content, with emphasis on important issues that are not apparent from the language of the Code and regulations. This book contains teaching materials for law school courses in the United States federal income taxation of persons engaged in cross- border activities and transactions. It contains 21 separate Units that address fundamental concepts of residency and source, the taxation of United States persons (citizens, residents, and domestic corporations) on their activities within the United States, and the safeguard rules in place to curtail potentially abusive tax avoidance in the international context.
Download or read book International Income Taxation written by Robert J. Peroni and published by CCH Incorporated. This book was released on 2012-08-04 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compiled by a team of distinguished tax professors, this is a popular companion to international tax casebooks used in graduate courses offered by law and business schools. Unlike the multi-volume unabridged version, it concentrates solely on the essentials of international taxation.
