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Federal income tax project : tentative draft no. 16

Author: American Law Institute.
Publisher: Philadelphia : American Law Institute, ©1991.
Edition/Format:   Print book : English
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Genre/Form: Treaties
Document Type: Book
All Authors / Contributors: American Law Institute.
OCLC Number: 24616704
Notes: Subjects covered : United States income tax treaties.
"April 15, 1991."
Description: xxi, 293 pages ; 28 cm
Contents: pt. 1. The purpose of income tax treaties and their legal consequences--
pt. 2. Issues arising in the treaty reduction of source- based taxation--
pt. 3. Issues relating to residency country taxation--
pt. 4. Non-discrimination.
Responsibility: 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.

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