International Tax Materials

US Tax Code, Selected International Sections

• Internal Revenue Code, Selected International Tax Provisions (2007). Cover. Two-column typeset condensed version (133 pp.) with contents and page numbering, suitable for printing. File size is 590K. There is a 1/2 inch binding margin on left of odd pages and right of even pages. If your printer does not do duplex printing but you want to print on both sides of the paper, click for odd pages and then even pages do do "manual" duplexing (print odd and then insert those pages to print even on the other side).
• Sections 2-638 (2006)
• Sections 641-853 (2006)
• Sections 861-865 (2006)
• Sections 871-898 (2006)
• Sections 901-943 (2006)
• Sections 951-965 (2006)
• Sections 970-999 (2006)
• Sections 1031-7001 (2006)
• Sections 7701-7852 (2006)

US Treasury Regulations

• U.S. Resident Alien

  • 301.7701b-1 through -9 (2006)

  Taxation of Foreigners

  • 1.871-1 through -2 (2006)

  Source of Income

  • 1.861-1 through -7 (2006)
  • 1.862-1 (2006)
  • 1.863-0 through -3 and -6 (2006)
  • 1.864-4 (2006)

  Foreign Tax Credit

  • 1.901-1, -2 (2006)
  • 1.903-1 (2006)

  Transfer Pricing

  • 1.482-1
  • 1.482-2
  • 1.482-9 (proposed, 2003)

  Subpart F

  • 1.951-1 (2006)
  • 1.952-1 (2006)
  • 1.954-2, -3 (2006)
  • 1.958-1, -2 (2006)

Tax Treaties and Other Stuff

• IRS Pub. 515, Withholding of Tax on Nonresidents
• U.S./Israel (1993)
• U.S./Canada (1997)
• WTO rulings on FSC and Son-of-FSC
  • 24 Feb. 2000 (Appellate Body)
  • 14 Jan. 2002 (Appellate Body)

McIntyre Ways & Means testimony (repeal of export subsidy), April 10, 2002.

McIntyre Ways & Means Retreat testimony (why "territorial" source-based tax is bad idea), April 25, 2002.