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This three-volume set contains coursework designed by agents of the Internal Revenue Service (IRS) as instructional materials. It provides a guide to IRS thinking on a range of international tax issues, from taxation of foreign corporations doing business in the USA to transfer pricing and obtaining information from foreign entities.;These materials provide the reader with insight into what IRS examiners have been taught to look for when reviewing international tax cases. Included in many chapters are step-by-step audit techniques, as well as descriptions of many of the procedural steps underlying a tax audit.;Additionally, a specially prepared index provides easy access to precise subjects and issues. With domestic tax shelters legislated out of existence, international transactions of all types will be receiving closer scrutiny than ever.