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).
| ISBN: | 9781640208223 |
| Publication date: | 30th July 2018 |
| Author: | Daniel Lathrope |
| Publisher: | Foundation Press an imprint of West Academic |
| Format: | Paperback |
| Pagination: | 730 pages |
| Series: | Selected Statutes |
| Genres: |
Taxation and duties law |