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

Introduction to United States International Taxation (Introduction to Law Series) image
ISBN-10:

0735557322

ISBN-13:

9780735557321

Author(s): McDaniel, Paul R.; Ault, Hugh J.
Edition: 5
Released: Jan 01, 2005
Publisher: Wolters Kluwer Law and Business
Format: Paperback, 216 pages
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Description:

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
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