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: 
<li>distinguished authors who draw on their expertise in both taxation and teaching to make their book approachable instead of intimidating </li>
<li>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 </li>
<li>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 </li>
<li>helpful inclusion of references to the Internal Revenue Code provisions under discussion and to the Treasury Regulations issued interpreting the statutory rules </li>
<li>coverage of significant administrative announcements of the Internal Revenue Service (Revenue Rulings and Revenue Procedures) as well as important case law </li>
<li>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: 
</li>
<li>covers in detail the important changes made by the 2004 Jobs Act, the most important international tax legislation since 1986 </li>
<li>contains updated comparative references</li>

Introduction to United States International Taxation (Introduction to Law Series)

Business & Money

McDaniel, Paul R.

Ault, Hugh J.

Repetti, James R.

Economics

Wolters Kluwer Law and Business

Introduction to United States International Taxation, Seventh Edition

Aspen Treatise for Introduction To United States International Taxation (Aspen Treatise Series)

Ring, Diane M.

Shay, Stephen E.

Legal Education

Aspen Publishing

A coursebook designed to examine the structure and the underlying policies of the federal wealth transfer tax system. The emphasis is not primarily on estate planning, though tax planning materials have been included "where they seemed helpful both in illustrating the estate planner's approach and in exposing areas requiring further attention by policymakers" (from the preface). This volume reflects case law, administrative developments, and legislative changes through January 1, 1999, and, of course, is intended to be used in conjunction with the Internal Revenue Code. Annotation c. Book News, Inc., Portland, OR (booknews.com)

Federal Wealth Transfer Taxation: Cases and Materials (University Casebook Series)

Caron, Paul L.

Surrey, Stanley S.

Business

Foundation Pr

This problem set is designed to accompany the McDaniel, Repetti and Coron's Federal Wealth Transfer Taxation, 5th law school casebook, although the problems can be used with any other casebook. The problems help students master the important material in each chapter, help focus classroom discussion, and provide a helpful roadmap of the course to students.

Federal Wealth Transfer Taxation (University Casebook)

Tax Law

This edition of Lyons and Repetti’s Partnership Income Taxation attempts the simplest possible introduction to an intricate body of law. Any “simplified” description of the rules of partnership taxation would be so misleading as to be useless. Therefore, the authors have tried to make the subject accessible, not by paraphrasing the rules, but by including examples that are as straightforward as possible. The authors focus on simple partnerships holding few assets and engaging in routine transactions. They place the rules in context by pointing out the purposes of the Internal Revenue Code provisions and regulations and by presenting background information about practical matters, such as how partnerships maintain capital accounts and how nonrecourse financing works.

Partnership Income Taxation, 5th (Concepts and Insights)

Lyons, William H.

Foundation Press

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