Thomson Tax & Accounting Education Series

U.S International Taxation w/current supp included First Edition Edited by Joel Kuntz, Robert Peroni Updated 2x/year. ISBN: 0-7913-5414-8 Product Code: FTFTS

The one-stop reference and practical analysis of the laws, regulations, treaties, and decisions governing U.S. taxation of U.S. persons with foreign income and foreign persons with U.S. income. The perfect primer for international tax research, it is also ideal as a check and confirmation resource on specific issues.

U.S. International Taxation quickly and efficiently delivers answers to any and all key questions concerning international taxation. Authors Joel D. Kuntz, an international tax practitioner, and Robert J. Peroni, an international tax professor, cover the full range of international tax topics, everything from taxation of foreign corporations held by Americans to taxation of U.S. corporations held by foreigners.

Table of Contents

PART A: General Matters
Chapter A1: Introduction
Chapter A2: Sources of Income and Deductions
Chapter A3: Reallocations of Income and Deductions Among Related Persons

PART B: Taxation of U.S. Persons with Foreign Activities
Chapter B1: General Taxation of U.S. Citizens, Resident Aliens, and Domestic Corporations With Foreign Activities or Income
Chapter B2: Foreign Corporations Owned by U.S. Persons
Chapter B3: Controlled Foreign Corporations
Chapter B4: Foreign Tax Credits
Chapter B5: Reorganizations and Divisions Involving Foreign
Corporations Owned by U.S. Persons
Chapter B6: Distributions, Sales, Pledges, Redemptions, and Liquidations Involving Foreign Corporations Owned by U.S. Persons
Chapter B7: U.S. Persons in Partnerships and Limited Liability Companies with Foreign Activities or Income

PART C: Taxation of Foreign Persons with U.S. Activities
Chapter C1: General Taxation of Foreign Persons With U.S. Activities or Income
Chapter C2: Withholding
Chapter C3: U.S. Corporations Owned by Foreign Persons
Chapter C4: Income Tax Treaties

PART D: U.S. Possessions
Chapter D1: U.S. Taxation Relating to Possessions
Appendix A. The Legislative History of U.S. International Taxation

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