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9 Int'l Tax J. 1 (1982-1983)

handle is hein.journals/intaxjo9 and id is 1 raw text is: The INTERNATIONAL TAX JOURNAL Vol. 9 No. 1 October 1982 Editor * Robert Feinschreiber Tax Procedure: Analysis of the New International Provisions ... Robert Feinschreiber ........................................ 5 The 1982 Filing Requirements: An Overview ... R ichard W olfe ............................................. 23 Passive Income in the U.S. Possessions ... Robert Feinschreiber ........................................ 27 Sourcing Income from Export Financing Activities ... W illiam H . G reen .... ...................................... 31 Two-Stage Expense Apportionment ... D onald S. H arless .......................................... 45 One-Stage Expense Apportionment ... Robert Feinschreiber ........................................ 56 Book Review: International Banking Centres ...Lawrence A . Freeman ....................................... 61 Book Review: Taxation and Foreign Currency .. Robert Feinschreiber ........................................ 62 DEPARTMENTS Current Developments ........................................ 64 M eeting Announcements ...................................... 67 The International Tax Journal (ISSN 0097-7314) is published bimonthly (in February, April, June, August, October and December) by Panel Publishers, Inc., 14 Plaza Road, Greenvale, New York 11548. Irving Schreiber, Publisher; Carol Moore, Production Editor; Betsy Yaller, Marketing Director; Janet Miron, Circulation Manager. Subscription price, $90 per year: single issue, $17.55. Copyrighl (c 1982 by Panel Publishers, Inc. All rights reserved. Second-class postage paid at Greenvale, New York. The opinions and inlerpretations ex- pressed by the authors ot the articles herein are their own and do not necessarily reflect those of the editor or the publisher. POSTMASTER: Send address changes to International Tax Journal, 14 Plaza Road, Greenvale, New York 11548.