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This course is a study of the federal income tax implications of investments and business activities undertaken by foreign persons in the United States and of foreign activities undertaken by US persons. There are numerous lesser included subjects such as: the foreign tax credit; international tax treaties; foreign personal holding companies; special taxation of sales to US real estate between US and foreign persons; foreign sales corporations; and the taxation of foreign controlled corporations. It is a three hour course using cases, the Internal Revenue Code and Regulations and study problems.

Pre-requisite: Law 860 (Taxation I)