International transactions and income tax -- Reach of United States tax jurisdiction -- Source rules for income and deductions -- Foreign persons: trade or business income -- Foreign persons: nonbusiness United States-source income -- Foreign tax credit -- Controlled foreign corporations -- Foreign tax credit limitations -- Transfer pricing -- Tax treaties -- Foreign currency -- International tax-free exchanges -- International sale of goods -- Exploitation of intangible industrial property rights -- Direct investment -- International boycott and foreign bribery provisions -- Taxation of possessions corportations (Section 936) -- Provisions restricting use of corporations as tax shelters

1. Income tax -- United States -- Foreign income
2. International business enterprises -- Taxation -- Law and legislation -- United States
3. Financial -- Taxation
4. Investments
5. Foreign -- Taxation -- United States
6. Corporations
7. Foreign -- Taxation -- Law and legislation -- United States