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This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information, through May 2020, for students and professors alike. It includes edited provisions of the Internal Revenue Code, Treasury regulations, and various materials prepared by the Internal Revenue Service.
Contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. This volume includes essential legislation and regulations affecting US taxation of foreign entities and of domestic entities whose income derives from outside the United States.
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