U.S. International Taxation.

• Author: Fink, Philip R.
• Position: Brief article - Book review

U.S. International Taxation, by Joel D. Kuntz and Robert J. Peroni (WG&L, 2006), is a 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. It explains the rules regarding foreign corporations owned by U.S persons, and U.S. persons in partnership and limited liability companies with foreign activities or income. In addition, this reference lays out the rules of the...