Provides a thorough grounding in the basic principles of U.S. taxation of foreign income, including the U.S. system for taxing international transactions, taxation of foreign activities of U.S. persons, and U.S. activities of foreign persons. Provides: Guidance on essential areas that businesses and their financial advisors need to understand; Thorough grounding in the basic principles;.Comprehensive guidance on U.S. taxation of foreign income and foreign persons;.Practice and procedure analysis to help you stay compliant.

Practical Guide to U.S. Taxation of International Transactions

Schadewald, Michael S.

Misey, Robert J., Jr.

Tax Law

CCH, Inc.

Provides a thorough grounding in the basic principles of U.S. taxation of foreign income, including the U.S. system for taxing international transactions, taxation of foreign activities of U.S. persons, and U.S. activities of foreign persons.

Business & Money

Accounting

Federal Taxation Practice and Procedure (11th Edition) provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS. This new 11th Edition reflects the latest statutory, regulatory and case developments along with changes in IRS operations and processes. Included right in place are special end-of-chapter problems for those using the book as a text or training tool. The authors continue the practice of carefully and concisely explaining the workings of the IRS, so that the reader gets a clear sense of how things work on a practical level. This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations.

Federal Taxation Practice and Procedure

Goller, Michael G.

Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.

Federal Taxation Practice and Procedure (12th Edition) provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS. This new 12th Edition reflects the latest statutory, regulatory and case developments along with changes in IRS operations and processes. Included right in place are special end-of-chapter problems for those using the book as a text or training tool. The authors continue the practice of carefully and concisely explaining the workings of the IRS, so that the reader gets a clear sense of how things work on a practical level. This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. The Service's procedure in determining, reviewing, litigating and collecting tax deficiencies is described, and the roles of all the key groups within the IRS are covered. Also included are a discussion of related criminal investigations and the use of the IRS summons. The indirect method of proof is also covered. The book's helpful Appendix contains the key sections from the Statement of Procedural Rules adopted by the Treasury Department to govern the internal administration and functioning of the IRS. CONTENTS: The book reflects the substantial experience and resourcefulness of its authors in highly successful IRS practices. The book's chapters are organized in a pedagogically sound sequence for optimum teaching and superior professional reference. Chapters are as follows: Chapter 1: Organization of the IRS Chapter 2: Practice Before the Internal Revenue Service Chapter 3: Ethical Responsibilities Chapter 4: Examination of Returns Chapter 5: Large Case Audits Chapter 6: Investigative Authority of the Internal Revenue Service Chapter 7: Evidentiary Privilege for Federally Authorized Tax Practitioners Chapter 8: Partnership Audit Procedures Chapter 9: Penalties and Interest Chapter 10: Statute of Limitations on Assessment Chapter 11: Access to Internal Revenue Service Information Chapter 12: The Appeals Office Chapter 13: Assessment Procedure Chapter 14: The Collection Process Chapter 15: Claims for Refund Chapter 16: Private Rulings and Determination Letters Chapter 17: International Tax Procedure Chapter 18: Criminal Tax Procedure Chapter 19: Indirect Method of Proving Income Appendices Case Table Finding Lists Topical Index FOR EDUCATORS/TRAINERS: End-of-chapter questions present practical problems, and are designed to help the student determine what to do in the situations presented. An Instructor's Manual, which is also available to adopting instructors, suggests assignments of portions of the procedural rules, as well as code sections relevant to each chapter. Chapter questions are also discussed in the Instructor's Manual.

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Books by Misey, Robert J., Jr.

See the best price to sell, buy, or rent books by Misey, Robert J., Jr.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Practical Guide to U.S. Taxation of International Transactions

Practical Guide to U.S. Taxation of International Transactions

Federal Taxation Practice and Procedure

Practical Guide to U.S. Taxation of International Transactions

Federal Taxation Practice and Procedure

Practical Guide to U.S. Taxation of International Transactions