International Aspects of U.S. Income Taxation

Int'l Tax Code and Regulations

Internal Revenue Code

• Internal Revenue Code, Selected International Tax Provisions (2010). Cover. Two-column typeset version (142 pages) with contents and page numbering, suitable for printing.
• Code § 3402
• Code: §§ 7701(a), 7701(b)

Treasury Regulations

U.S. Resident Alien

• 301.7701b-1 through -9 (2006)

Taxation of Foreigners

• 1.871-1 through -2 (2006)

Source of Income

• 1.861-1 through -7 (2006)
• 1.862-1 (2006)
• 1.863-0 through -3 and -6 (2007)
• 1.864-4 (2006)

Foreign Tax Credit

• 1.901-1, -2 (2006)
• 1.903-1 (1983)

Transfer Pricing

• 1.482-1 (2009)
• 1.482-2 (2009)
• 1.482-9 (2009)

Subpart F

• 1.951-1 (2006)
• 1.952-1 (2006)
• 1.954-2, -3 (2006)
• 1.958-1, -2 (2006)