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INTL. ASPECTS OF U.S. INCOME TAXATION i (COUNCIL DRAFT 17, November 19, 1985)

handle is hein.ali/aliftp0373 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
Council Draft No. 17
(November 19, 1985)
Subject Covered:
INTERNATIONAL ASPECTS OF UNITED STATES INCOME TAXATION
The Foreign Tax Credit

Submitted to the meeting of the Council of The American Law Institute on
December 11 (at 10:00 a.m.), 12, 13, and 14, 1985, at the ALI Conference Center, fourth floor,
4025 Chestnut Street, Philadelphia, Pennsylvania.
This Draft is scheduled for discussion on Wednesday, December 11, at 11:30 a.m.

THE ExECTIV OFFICE
THE AMmUCAN LAW INsrrrtrrE
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As an unpublished document intended for internal use, this draft should not be generally circulated or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.