Mary's Library

Friday, September 29, 2006

What Wilhelm is Reading Now

I don't usually refer to myself in the third person. This is, however, Mary's Library, so I figure that the pronoun "I" in the titles of posts should be reserved for use exclusively by Herself. Thus, you now have Wilhelm on what Wilhelm is reading.

In my pursuit of recreational tax law, I am now reading International Taxation (2nd ed., 2005), by Joseph Isenbergh. The international taxation provisions of the Internal Revenue Code are, perhaps, the place where our rococo tax code becomes truly baroque. You have all of the usual tax issues, plus an array of international issues (differing depending upon whether you are talking about "inbound" or "outbound" tax rules), overlayed by tax treaties with many nations. So far, I have learned why accountants tell wealthy foreigners not to spend more than 121 days a year in the United States. Apparently, this can cause serious complications when planning annual ski trips to Vail.

I am also reading Ghost Wars: The Secret History of the CIA, Afghanistan, and bin Laden, from the Soviet Invasion to September 10, 2001 by Steve Coll (2005 revised edition). (Hat tip to the Gentleman Farmer and Glib & Superficial). This is the book that I probably should have read before reading Cobra II. In any event, this book is fascinating and provides an extraordinary history of the subject. It reads like an international thriller, and is all the more frightening because it is true.

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