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INTL. ASPECTS OF U.S. INCOME TAXATION i (MEMORANDUM 2, September 9, 1982)

handle is hein.ali/aliftp0459 and id is 1 raw text is: THIS DRAFT IS PRIVATE AND CONFIDENTIAL
PUBLIC DISCLOSURE IS PROHIBITED*
(Not to be sold, offered for sale, or otherwise published)
The American Law Institute
FEDERAL INCOME TAX PROJECT
INTERNATIONAL ASPECTS OF U.S. INCOME TAXATION
Memorandum No. 2
Subjects Covered:
Introduction
United States Taxation of Foreign Persons
Submitted to the Consultants for consideration at their meeting on
September 29 (at 10:00 a.m.), and 30, 1982, at the Westbury Hotel, New York, New York

September 9, 1982

The Executive Office
THE AMEICAN LAW INSTITUTE
4025 Chestnut Street
Philadelphia, PA 19104

*This is a preliminary draft submitted on a private and confidential basis to a limited group for the sole
purpose of study and criticism. It has not been promulgated or approved by the Council or the
members of The American Law Institute.
As an unpublished document intended for internal use, this draft should not be generally circulated or
distributed, nor should it be quoted from or cited or its substance disclosed in any public address or
writing.

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