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INTL. ASPECTS OF U.S. INCOME TAXATION i (TENTATIVE DRAFT 13, March 28, 1984)

handle is hein.ali/aliftp0388 and id is 1 raw text is: The American Law Institute
FEDERAL INCOME TAX PROJECT
Tentative Draft No. 13
(March 28, 1984)
SUBJECTS COVERED:
INTERNATIONAL ASPECTS OF UNITED STATES INCOME TAXATION
V. Recommended Rule for the Source of Effectively Connected
Income
VI. General Considerations Concerning Tax Base and Rate of Tax
VII. Treatment of Different Kinds of Income
VIII. Additional Issues in the Structure of Net Basis Taxation
IX. Branch Remittance Tax
X. Issues in the Imposition of Gross Basis Tax
Submitted by the Council to the Members of The American Law
Institute for Discussion at the Sixty-first Annual Meeting
on May 15, 16, 17, and 18, 1984
The Executive Office
TIlM AMEIUCAN LAW INSTITUTE
4025 Chestnut Street
Philadelphia, Pa. 19104

PLEASE BRING THIS DRAFT
TO THE ANNUAL MEETING

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