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  <titleInfo>
    <title>Federal Income Tax Project</title>
    <subTitle>international aspects of United States income taxation : proposals on United States taxation of foreign persons and of the foreign income of United States persons</subTitle>
  </titleInfo>
  <name type="corporate">
    <namePart>American Law Institute</namePart>
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    <publisher>American Law Institute</publisher>
    <dateIssued>1987</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxvi, 499 pages 26 cm</extent>
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  <tableOfContents>[1.] Proposals on United States taxation of foreign persons and of the foreign income of United States persons -- 2. Proposals on United States income tax treaties.</tableOfContents>
  <note type="statement of responsibility">adopted by the American Law Institute at Washington, D.C., May 14, 1986.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Aliens</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Foreign income</topic>
  </subject>
  <subject authority="Local">
    <topic>Foreign tax credit</topic>
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  <subject authority="Local">
    <topic>Corporations, Foreign</topic>
    <topic>Taxation</topic>
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  <subject authority="Local">
    <topic>Aliens</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
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  <subject authority="lcsh">
    <topic>Foreign tax credit</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporations, Foreign</topic>
    <topic>Taxation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <geographic>United States</geographic>
    <topic>Foreign income</topic>
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  <subject authority="Local">
    <geographic>United States</geographic>
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  <classification authority="lcc">KF 6441 .F43 1987</classification>
  <classification authority="ddc" edition="19">343.7305/248 347.3035248</classification>
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    <titleInfo>
      <title>Federal Income Tax Project</title>
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    <originInfo>
      <publisher>Philadelphia, Pa. : American Law Institute, 1987</publisher>
    </originInfo>
    <identifier type="local">(OCoLC)741486667</identifier>
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  <identifier type="isbn">0831858621</identifier>
  <identifier type="isbn">9780831858629</identifier>
  <identifier type="lccn">87072373</identifier>
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