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INCOME TAX PROJECT [i] (FOREIGN TRANSACTIONS, MEMORANDUM 1 July 5, 1951)

handle is hein.ali/aliftp0442 and id is 1 raw text is: Income Tax Project Foreign Transactions Memorandum No. 1 July 5, 1951 CONFIDENTIAL* (Not to be sold, offered for sale, or otherwise published) THE AMRICAN LAW INSTITUTE INCOME TAX PROJECT FOREIGN TRANSACTIONS MEMRANDUM NO. 1 TAX TREATMENT OF DOMESTIC TAXPAYERS WITH RESPECT TO INCOME DERIVED FROM COUNTRIES IN THE WESTERN HEMISPHERE OTHER THAN THE UNITED STATES OR FROM POSSESSIONS OF THE UNITED STATES The Executive Office The American Law Institute 133 South 36th Street Philadelphia 4, Pa. * This draft is submitted privately and gratuitously to a limited number of selected persons of a particular class for a special purpose. It is preliminary and private; therefore, citations or quotations from it must not be made in any public address or article.