Document Type

Article

Publication Date

1971

Publisher

TAXES

Abstract

The author, a member of the California State Bar and consultant, Euro-Dutch Trust Company, George Town, Grand Cayman, B. W. I., explores the background and legislative history of Section 1491, clarifying its application in accordance with Congressional intent.

Comments

Originally published in TAXES - The Tax Magazine. Copyright CCH, a Wolters Kluwer business © 1971.

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