Corporate Tax Series

Taxation of International Transactions - Part 1 (Updated)

Part 1 of Taxation of International Transactions discusses foreign sources of income, taxable income of U.S. citizens or residents abroad. This material reflects updated information as of November 1, 2018.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify the fundamentals of the foreign tax credit.
  • Recognize the importance of income sourcing rules in international tax planning and compliance work.
  • Recognize special source rules that apply to different kinds of income.
  • Recognize the importance of both citizenship and residence in determining tax liabilities of individuals.

Prerequisites/Advanced Preparation:


Speaker / Author:

Don Paul Cochran, JD, CPA, is a solo practitioner in Apple Valley, Minnesota. His 36 years of practice has been focused primarily in the areas of small business legal and tax consulting, and individual tax, estate, and financial planning. Don has practiced law in both Iowa and Minnesota. He is a member of the Minnesota and Iowa State Bar Associations and the Minnesota Society of CPAs.

As a program instructor with Nichols Patrick CPE, Inc., Don is much sought after as a presenter of CPE seminars sponsored by state societies of CPAs, CPA firms, and associations of CPAs. Don is also a featured speaker at several national tax conferences.


Price (USD)

Standard: $24.95


Course Code : 99NPT05-v2

Release Date : 05/06/2019
Expire Date : 12/31/2021
Credits :
CPE 1.00
IRS CE 1.00
QAS 1.00

Course Type : QAS Self-Study
Length : 50min
Passing Grade : 70%
Field Of Study : Taxes
Theme : Corporate Tax Series
Course Level : Basic

Format Type : eLearning
Mobile Compatible

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