Tax: Federal Taxation of International Transactions
LAW 628 Section 1
Deborah A. Geier
Required Texts
(1) Taxation of International Transactions by Gustafson, Peroni, & Pugh (Thomson West 4th ed. 2011) ISBN 978-0-314-91171-1. In addition, as soon as I receive them from West, I’ll share the digital codes for you to obtain a rough draft of the 5th edition, which incorporates the many changes to the international provisions incorporated in the Tax Cuts and Jobs Act, enacted in late December 2017.
(2) Access to the Internal Revenue Code & Regulations. In class, I shall be using Selected Sections, United States International Taxation (Foundation Press Daniel J. Lathrope ed.) ISBN 978-64708-064-8. For those who prefer online access rather than a hard copy in class, you can type the code section (e.g., IRC 61) or treasury regulation (e.g., TR 1.61-2) into your browser’s search box, and the first item to come up will be the Legal Information Institute’s version of the code section or regulation. The LII is hosted by Cornell law school, and it is the source that I used for the hyperlinks in my e-textbook for the Tax I course.
You will not be able to access the internet during the final exam, however, so those of you choosing online access may wish to print out (or save to your hard drive) some of the Code sections and Treasury Regulations that you wish to have with you during the final exam. (That’s one advantage of having the hard copy of the Code and Regs.)
Optional Text
I do not believe that any supplemental texts are necessary, but I know that there are some students who just do not feel comfortable without them. Hence, if you are going to spend money on them, I believe that the one listed below is the most useful, as it incorporates provisions of the Tax Cuts & Jobs Act. Those students who buy it can read the corresponding pages covering a particular topic as a supplement to the required textbook if it makes you feel better. ; )
International Taxation in a Nutshell by Herzfeld and Doernberg (West 2018) ISBN 978-1-64020-905-3.
First Class Assignment
Class 1: p. 1-41.