Federal Taxation of International Transactions: Principles Planning and Policy (American Casebook Series)
Richard L. KaplanISBN: 0314689583;
The author provides excerpts of congressional reports and his own extended critiques to dramatize the political and economic implications of major topics. Provides basic outlines ranging from two to six pages that highlight the structure of the Code and integrate the crazy quilt of cross-references, major exceptions, and definitions scattered over many sections into one approachable scheme. Also includes recurring features that point out alternative ways a taxpayer could have planned his transactions or presented his case and traps for those who think they have located statutory gaps.
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