Source rules for income and deductions -- Foreign persons: U.S. trade or business income -- Foreign persouns: nonbusiness U.S.-source income -- The Foreing tax credit and other methods for mitigating the double taxation of U.S. persons -- The Controlled foreign corporation provisions and other anti-deferral regimes -- Foreign tax credit limitations: separate baskets, losses and look-through rules -- Transfer pricing -- Foreign currency -- International tax-free exchanges -- International sale of goods -- Exploitation of intangible property rights abroad -- Direct investment abroad -- International boycott and foreign bribery provisions -- Taxation of possession corporations

1. International business enterprises -- Taxation -- Law and legislation -- United States
2. Double taxation -- United States