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Compiled by a team of distinguished law professors, the 2023-2024 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax.

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 an exclusive convenient desk reference.

In this comprehensive and easy-to-use book, Professors Robert J. Peroni, Karen B. Brown, and Diane M. Ring 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.

The 2023-2024 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2023.

ABOUT THE EDITORS:

This authoritative volume is edited by a team of highly regarded professors:

• Robert J. Peroni, Coordinating Editor -- Fondren Foundation Centennial Chair for Faculty Excellence and Professor of Law, University of Texas
• Karen B. Brown, Contributing Editor -- Theodore Rinehart Professor of Business Law, George Washington University
• Diane M. Ring, Contributing Editor -- Assoc. Dean of Faculty, Professor of Law, and Dr. Thomas F. Carney Distinguished Scholar, Boston College