This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2026 edition is notably shorter in length and a fraction of the price of the leading competition.

The new volume contains: (1) the 2016 United States Model Income Tax Convention, and (2) the inflation-adjusted items for 2026 (Revenue Procedure 2025-32). The new edition also is updated to provide coverage of the tax legislation enacted into law in 2025 under the title “An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14,” Pub. L. No. 119-21, and more popularly known as The One Big Beautiful Bill Act (the “OBBBA”).


Imprint: Foundation Press
Series: Selected Statutes
Publication Date: 08/05/2026

Daniel J. Lathrope, University of San Francisco School of Law

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The new volume contains: (1) the 2016 United States Model Income Tax Convention, and (2) the inflation-adjusted items for 2026 (Revenue Procedure 2025-32). The new edition also is updated to provide coverage of the tax legislation enacted into law in 2025 under the title “An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14,” Pub. L. No. 119-21, and more popularly known as The One Big Beautiful Bill Act (the “OBBBA”).

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