U.S. Taxation of Intl.Transactions





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

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, Professor Emeritus Michael Stuart, Harvard-trained international relations specialist and former White House tax policy (interim) adviser, with specific research interest in international tax. Professor Stuart assisted the Trilateral Commission and served as special consultant in Islamic banking and finance to Harvard University.

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.

And L.B. Carpenter, CPA Member of the Bar United States Tax Court, Certified U.S. Tax Court Litigator, and IRS Code Section 482 specialist together with 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 + Cost of Casebook
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

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