TY - BOOK AU - Larkins,Ernest R. TI - International applications of U.S. income tax law : inbound and outbound transactions SN - 9780471464495 AV - KF6419 .L37 2004 PY - 2004/// CY - Hoboken, N.J. PB - Wiley KW - Income tax KW - United States KW - Foreign income KW - Investments, Foreign KW - Taxation KW - Law and legislation KW - Noncitizens KW - Foreign tax credit KW - Double taxation N1 - Includes bibliographical references and index; Policy and overview -- Jurisdiction to tax -- Income tax treaties -- Source of income -- Allocation and apportionment -- Foreign persons -- Nonbusiness income -- Business income -- Real property gains -- Branch taxes -- Foreign tax credit -- Controlled foreign corporations -- Other antideferral provisions -- Expert incentives -- U.S. individuals abroad -- Transfer prices -- Asset transfers UR - http://search.ebscohost.com/login.aspx?direct=true&db=nlebk&AN=103227&site=ehost-live&scope=site ER -