Source rules for income and deductions -- Foreign persons : U.S. trade or business income -- Foreign persons : nonbusiness U.S.-source income -- Introduction of outbound international taxation : the foreign 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

1. Income tax -- United States -- Foreign income
2. International business enterprises -- Taxation -- Law and legislation -- United States
3. Double taxation -- United States