U.S. Taxation of International Transactions

Designed for study and practice in international tax at the Tax Law Institute, this casebook outlines the determination and administration of U.S. income tax liabilities resulting from international transactions. Textual discussion, cases, rulings and problems guide students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy and U.S. individuals and entities seeking to derive income abroad. Covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules.

Teaching Faculty

This electronic course is led by IRS Provider and Professor Emeritus, Michael Stuart, Harvard-educated international relations specialist, and former White House (interim) tax policy adviser trained in American and Islamic laws (Shari'ah). Former U.S. Tax Court Special Trial Judge, John F. Dean, will provide oversight. Judge Dean worked in the international section of the Office of Chief Counsel of the Internal Revenue Service. They will be joined by L.B. Carpenter, CPA Member of the Bar United States Tax Court, certified litigator, and IRS Code Section 482 specialist. Professor Joni Larson, Federal tax evidentiary scholar and former judicial Clerk of the U.S. Tax Court, will offer insights regarding important cases and opinions in international tax.

$2,195 for 5 weekly sessions that award 20 CE credits and includes the Casebook

Offered Spring 2020 with $450 deposit and weekly installments


Extended Office Hours
Mon - Sat: 09:00 AM - 07:00 PM