International Income Taxation Code And Regulations, Selected Sections, 2005-2006

Compiled by a team of distinguished law professors, the 2005-2006 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections serves both students and practitioners in this critical year when radical U.S. international tax changes that passed late in 2004 are coming into focus. This edition reflects all legislation and regulations enacted or adopted on or before June 1, 2005 including the American Jobs Creation Act of 2004 and other significant developments that took place throughout the year. In this comprehensive and easy-to-use volume, Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is a convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office - and between classroom and dorm.Pugh, Richard C. is the author of 'International Income Taxation Code And Regulations, Selected Sections, 2005-2006', published 2005 under ISBN 9780808013082 and ISBN 0808013084.