Nonresident Aliens and Foreign Corporations Academic Article uri icon

abstract

  • Treatise Abstract: Provides in-depth analysis of the law of federal income taxation, explaining the intent of Congress in drafting the Code, what the Code means and how the Internal Revenue Service has been interpreting it. The book’s subject orientation rather than code orientation makes for easier understanding. The book’s discussions and analysis enables readers to find answers when no easy, clear-cut option is apparent.

author list (cited authors)

  • Byrnes, W., Herzig, D. J., & Sove, C.

complete list of authors

  • Byrnes, William||Herzig, David J||Sove, Christopher

publication date

  • January 2013