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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