"Electronic commerce\' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. It is expanding. It has major implications for all facets of society....

This Nutshell provides the fundamentals of U. S. international taxation. Addresses the U. S. activities of foreign taxpayers, as well as the foreign activities of U. S. citizens and residents, focusing on the U. S. foreign tax credit. Special U. S....