E-Commerce





Prepared by the United States Tax Court
Admissions & Trial Practice Programs
for Non-attorney & Attorney Federally
Authorized Tax Practitioners at the
Tax Law Institute

Electronic Commerce: Taxation and Planning addresses the U.S., international, and state and local tax considerations associated with electronic commerce transactions in a straightforward, easy-to-read manner. In addition, the author explains the processes that are involved in starting and operating an electronic commerce site, from web page development to the closing of transactions over the Internet.


Numerous case studies are provided to illustrate the yet unanswerable issues in this area. In many instances, the author provides his prediction of the resolution of these issues and explains the basis for his conclusions.

Teaching Faculty

This course is led by IRS Provider, Professor Emeritus Michael Stuart, who built several successful businesses and public service endeavors over the Internet. He is a Harvard-trained international relations specialist, with specializations in international financial management and accounting. He worked in cyber businesses as an entrepreneur, senior executive, data base manager, and corporate development adviser in the U.S., Japanese, Chinese and Middle East markets.

Counsel L.B. Carpenter, CPA Member of the U.S. Tax Court Bar, Certified U.S. Tax Court Litigator, and Certified Financial Planner, will assist.

$2,195 + Cost of Treatise
5 weekly sessions that award 20 CE credits

Offered electronically Spring 2020

Register 1.800.513.1598


Courtesy of Cornell Law School Legal Information Institute

Extended Office Hours

Mon - Sat: 09:00 AM - 07:00 PM