The International Income Tax Rules of the United States, 2d Edition, Lexis Publishing, 2000 (looseleaf, 2 volumes), with major 2002 update. First edition published by Butterworth Legal Publishers, 1989.
International Tax Primer, 2d Edition, Kluwer Law International, The Hague and Cambridge, MA (2002) (with Brian Arnold). The first edition was published by Kluwer in 1995.
Separate Basket Limitations in Theory and in Practice, 12 Tax Notes Int’l 57-64 (Jan. 1, 1996), reprinted in 70 Tax Notes 1393-1399 (March 4, 1996).
Statement of Michael J. McIntyre, Collecting Current Tax from American Resident Individuals and U.S.-Based Multinational Corporations on Income Earned through Foreign Entities, before Senate Finance Committee, July 21, 1995.
U.S. Tax Court’s Brown Group Decision Threatens Subpart F, 9 Tax Notes Int’l 1225-1230 (October 17, 1994). (The argument of this paper was accepted by the Tax Court in a rehearing of Brown Group and then rejected by the Court of Appeals.)
Statement of Michael J. McIntyre on H.R. 5270, The Foreign Income Tax Rationalization and Simplification Bill of 1992, before the House Ways and Means Committee, July 21, 1992.
Loss of Deductions by Foreign Persons Engaged in Business in the U.S., 39 Canadian Tax Journal (1991) 1128-30.
Design of a National Formulary Apportionment Tax System, 1991 NTA-TIA Proceedings 118-124 (1991) (paper presented at 84th Annual Conference of the National Tax Association, November 12, 1991, at Williamsburg, VA).
Revitalizing U.S. Source Jurisdiction, 1989 NTA-TIA Proceedings 115 (1990).