Explore an overview of the ways the United States taxes nonresident aliens and foreign corporations on income from United States sources, and United States persons and corporations on income received from international sources. For each semester hour of credit earned, the equivalent of one lecture hour a week for one semester. Law 274R, 374R, 474R and Law 293F, 393F, 493F may not both be counted. Prerequisite: Law 254J, 354J, 454J, 554J, 293Q, 393Q, 493Q, 593Q, 254N, or 354N.