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Prof. William T. Corbett,
3 credits day; 3 credits evening.
Course topics include the reach of U.S. tax jurisdiction; classification of income as foreign or
domestic source; determining individuals' residence for U.S. tax purposes; U.S. taxation of
income effectively connected with foreign taxpayers' U.S. business activities; the U.S.
withholding tax regime for foreign persons' other U.S. income; foreign tax credits; treatment of
entities that U.S. taxpayers use to invest abroad, and tax treaties.
Prerequisite: Basic Federal Income Taxation
Elective Course
Meets International Law Concentration Requirements
Final Exam Required
LLM Course
International Trade Law