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INTL. ASPECTS OF U.S. INCOME TAXATION i (TENTATIVE DRAFT 10, April 1, 1983)

handle is hein.ali/aliftp0385 and id is 1 raw text is: The American Law Institute
FEDERAL INCOME TAX PROJECT
Submitted by the Council to the Members of The American Law
Institute for Discussion at the Sixtieth Annual Meeting
on May 17, 18, 19, and 20, 1983
Tentative Draft No. 10
SUBJECTS COVERED:
INTERNATIONAL ASPECTS OF UNITED STATES INCOME TAXATION
Introduction
United States Taxation of Foreign Persons
I. General Considerations Concerning the Income Taxation of
Foreign Persons
II. Basic Approach to the Formulation of Taxing Jurisdiction Based
on Source
III. General Features of Existing Law
IV. Summary of Recommendations
V. Recommended Rules for Determining the Source of Income
April 1,1983
The Executive Office
THE AMERICAN LAW INSTITUTE
4025 Chestnut Street
Philadelphia, Pa. 19104
© 1983 BY THE AMERICAN LAW INSTITUTE

PLEASE BRING THIS DRAFT
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