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U.S. INCOME TAX TREATIES [i] (TENTATIVE DRAFT 16, April 15, 1991)

handle is hein.ali/aliftp0391 and id is 1 raw text is: PLEASE BRING THIS DRAFT TO THE ANNUAL MEETING
As of the date of publication, this Draft has not been considered
by the members of The American Law Institute and does not
represent the position of the Institute on any of the issues with
which it deals. The action, if any, taken by the members with
respect to this Draft may be ascertained by consulting the Annual
Proceedings of the Institute, which are published following each
Annual Meeting.
The American Law Institute
FEDERAL INCOME TAX PROJECT
Tentative Draft No. 16
(April 15, 1991)
SUBJECTS COVERED:
UNITED STATES INCOME TAX TREATIES
Part One:     The Purpose of Income Tax Treaties
and Their Legal Consequences
Part Two:     Issues Arising in the Treaty Reduction
of Source-Based Taxation
Part Three:   Issues Relating to Residence Country Taxation
Part Four:    Non-Discrimination
Submitted by the Council to the Members of The American Law
Institute for Discussion at the Sixty-Eighth Annual Meeting
on May 13, 14, 15, 16, and 17, 1991
MlE ExECtVE OFlicE
THE AMECAN LAW INSTITUTE
4025 Chestnut Street
Philadelphia, PA 19104-3099

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