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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 2024 edition is notably shorter in length and a fraction of the price of the leading competition.

The new volume contains: (1) revisions to correlate with recent editions of leading casebooks, (2) the 2016 United States Model Income Tax Convention, and (3) the inflation-adjusted items for 2024 (Revenue Procedure 2023-34).