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This concise paperback text provides the ideal introduction to the basic principles and rules of the United States international tax system. Brief and accessible, INTRODUCTION TO UNITED STATES INTERNATIONAL TAXATION, Fifth Edition, supplies just enough detail to facilitate understanding without overwhelming students.

The book gained widespread use because of its:

distinguished authors who draw on their expertise in both taxation and teaching to make their book approachable instead of intimidating

clear and lucid introduction to the application of the U.S. income and wealth transfer tax systems to taxpayers investing or transacting business in the U.S. and other countries

excellent overview of the U.S. income tax system that briefly describes the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and estates, and accounting aspects of the U.S. income tax

helpful inclusion of references to the Internal Revenue Code provisions under discussion and to the Treasury Regulations issued interpreting the statutory rules

coverage of significant administrative announcements of the Internal Revenue Service (Revenue Rulings and Revenue Procedures) as well as important case law

exceptionally clear explanations, which are particularly valuable for instructors who use problems in their courses

Revised and refined for its Fifth Edition, the text now:

covers in detail the important changes made by the 2004 Jobs Act, the most important international tax legislation since 1986

contains updated comparative references

• Sales Rank: #2538339 in Books
• Brand: Brand: Aspen Publishers
• Published on: 2005-06-03
• Original language: English
• Number of items: 1
• Dimensions: 9.50" h x .50" w x 6.25" l, .70 pounds
• Binding: Paperback
• 240 pages

Features

• Used Book in Good Condition

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