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INTL. ASPECTS OF U.S. INCOME TAXATION i (TAX ADVISORY GROUP DRAFT 15, November 2, 1984)

handle is hein.ali/aliftp0427 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
Tax Advisory Group Draft No. 15
(November 2, 1984)
Subjects Covered:
INTERNATIONAL ASPECTS OF UNITED STATES INCOME TAXATION
Personal Holding Company Tax and Accumulated
Earnings Tax
Taxation of United States Shareholders of
Foreign Corporations
Submitted to the Tax Advisory Group for consideration at its meeting on November 16 (at 10:00 a.m.),
1984. at the Vista International Hotel, Washington, D.C.
The Executive Office
THE AMEIUCAN 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As an unpublished document intended for internal use, this draft should not be generally Qirculated or
distributed, nor shouid it be quoted from or cited or its substance disclosed in any public address or
writing.