TITLE

U.S. ACTIVITIES OF FOREIGNERS AND TAX TREATIES

PUB. DATE
June 1987
SOURCE
Tax Lawyer;Summer87, Vol. 40 Issue 4, p1215
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Reports taxation developments from the Committee on the United States activities of foreigners and tax treaties of the Section of Taxation of the American Bar Association. Enactment of section 865(a) describing source rules for sale of personal property; Provisions of the section; Legislation with respect to sourcing international communications income.
ACCESSION #
6040349

 

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