Contents Preface Acknowledgments I.The Logic of Tax II.The Importance of Source III.The Characterixation of Income IV.The Allocation of Ddeuctions V.The Taxation of U.S.Nonbusiness Income VI.The Taxation of U.S.Business Income VII.Transferring Property Out of Residence Jurisdiction VIII.Intercompany Pricing IX.Deferral and Its Exceptions X.Avoiding Double Taxation:The United States Foreign Tax Credit XI.Terminating the Investment XII.A Brief Instruction in How to Undermine Almost Everything:Tllocation of Interest Expense,Some Foreign Tax Credit Categories,and Subpart F XIII.How to Read a Treaty XIV.The End of the Lecture Table of Cases Index
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