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INTL. ASPECTS OF U.S. INCOME TAXATION i (MEMORANDUM 1, April 16, 1982)

handle is hein.ali/aliftp0458 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 INTERNATIONAL ASPECTS OF U.S. INCOME TAXATION Memorandum No. 1 Subjects Covered: Part I. Proposal for Project Part II. Source of Income Submitted to the Consultants for consideration at their meeting on April 30 (at 10:00 a.m.), May 1, and 2, 1982, at the offices of the American Law Institute, fifth floor, 4025 Chestnut Street, Philadelphia, Pennsylvania April 16, 1982 The Executive Office THE AMERICAN LAw INsTrrTTE 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 As an unpublished document intended for internal use, this draft should not be generally circulated or distributed, nor should it be quoted from or cited or its substance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.