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Summary

CHAPTER 1 : Policy and Overview @ Page 3 - 14 CHAPTER 2 : Jurisdiction to Tax @ Page 16 - 21 CHAPTER 3 : Income Tax Treaties @ Page 23 - 47 CHAPTER 4 : Sources of Income @ Page 48 - 77 CHAPTER 5 : Allocation and Apportionment @ Page 81 - 102 CHAPTER 6 : Foreign Persons @ Page 107 - 114 CHAPTER 7 : Nonbusiness Income @ Page 119 - 129 CHAPTER 8 : Business Income @ Page 133 - 149 CHAPTER 9 : Real Property Gains @ Page 150 - 165 CHAPTER 10 : Branch Taxes @ Page 172 - 179 CHAPTER 11 : Foreign Tax Credit @ Page 185 - 238 CHAPTER 12 : Controlled Foreign Corporations @ Page 241 - 280 CHAPTER 13 : Other Antideferral Provisions @ Page 285 - 301 CHAPTER 14 : Export Incentives @ Page 309 - 313 CHAPTER 15 : Individuals Abroad @ Page 327 - 349 CHAPTER 16 : Transfer Prices @ Page 351 - 378 CHAPTER 17 : Asset Transfers @ Page 380 - 393