Selected Sections on United States International Taxation, 2010

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 Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92), the Hiring Incentives to Restore Employment Act (P.L. 111.144), the Patient Protection and Affordable Care Act (P.L. 111-148), and the Reconciliation Act of 2010 (P.L. 111-152). 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.