International Income Taxation: Code And Regulations, Selected Sections (2013-2014 Edition)

Compiledbyateamofdistinguishedlawprofessors,the2013-2014editionofINTERNATIONALINCOMETAXATION:CodeandRegulations--SelectedSectionsservesbothstudentsandpractitionersinaccessingthelawsandregulationsforU.S.internationaltax.Forstudents,theINTERNATIONALINCOMETAXATION:CodeandRegulations--SelectedSectionsisapopularcompaniontoaninternationaltaxcoursebookforuseinundergraduateorgraduatecoursesinlawandbusinessschools.Forpractitioners,thebookisanexclusiveconvenientdeskreference.Unlikethefullmulti-volumeInternalRevenueCodeandIncomeTaxRegulations,thissingle-volumereferencetravelswellbetweenhomeandoffice--andbetweenclassroomanddorm.Thebookfeaturesareader-friendlylarge7-1/4"x10"formatwithnewlargertypefontsforenhancedreadability.IncludesCDofentirecontentsofbook.Inthiscomprehensiveandeasy-to-usevolume,ProfessorsRichardC.Pugh,CharlesH.Gustafson,andRobertJ.PeronihaveselectedprovisionsoftheInternalRevenueCodeandIncomeTaxRegulationsdirectlyrelatedtotheU.S.taxationofforeignentitiesandtheU.S.taxationofdomesticentitiesthathaveincomefromsourcesoutsidethecountry.CodeandRegulationssectionsincludedarethosedeemedtobeessentialtoInternationalTaxteachers,studentsandpractitioners.The2013-2014editionofINTERNATIONALINCOMETAXATION:CodeandRegulations--SelectedSectionsreflectsalllegislationandregulationsenactedoradoptedonorbeforeJune1,2013.